Gulf Fisheries Co. v. MacInerney
276 U.S. 124 (1928)

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U.S. Supreme Court

Gulf Fisheries Co. v. MacInerney, 276 U.S. 124 (1928)

Gulf Fisheries Co. v. MacInerney

No. 178

Argued January 16, 1928

Decided February 20, 1928

276 U.S. 124

Syllabus

A state license tax upon dealing in fish, regulated according to the weight sold, is not unconstitutional as applied to imported fish which, when the tax attaches, have lost their distinctive character as imports and have become, through processing, handling, and sale, a part of the common property of the state. P. 276 U. S. 126. 17 F.2d 374, affirmed.

Appeal from a decree of the district court of three judges, denying a final injunction and dismissing the bill in a suit by the fisheries company to enjoin the defendant, a county attorney, from instituting criminal proceedings to enforce payment of a tax.

Page 276 U. S. 125

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