Wagner v. Covington - 251 U.S. 95 (1919)


U.S. Supreme Court

Wagner v. Covington, 251 U.S. 95 (1919)

Wagner v. Covington

No. 61

Argued November 10, 11, 1919

Decided December 8, 1919

251 U.S. 95

Syllabus

Where a manufacturer of goods habitually causes them to be carried on his vehicles from the manufacture to various establishments of retail dealers who are his customers in an adjoining state, and there sold and delivered to such dealers in the original packages in such quantities as they may desire to purchase at the times of such visits, the business, as thus transacted with them, is that of an itinerant vender or peddler, and may be taxed in the second state under a nondiscriminating license tax law without imposing a direct burden on interstate commerce. P. 251 U. S. 102.

A state tax which in substance and effect is constitutional cannot be made otherwise by the name it bears in the state laws and decisions. P. 251 U. S. 101.

177 Ky. 385 affirmed.

The case is stated in the opinion.

Page 251 U. S. 98



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