J. Bacon & Sons v. Martin
305 U.S. 380 (1939)

Annotate this Case

U.S. Supreme Court

J. Bacon & Sons v. Martin, 305 U.S. 380 (1939)

J. Bacon & Sons v. Martin

No. 203

Argued December 15, 1938

Decided January 3, 1939

305 U.S. 380

Syllabus

The tax imposed by Kentucky on the "receipt" of cosmetics in the State by any Kentucky retailer is not a direct burden on interstate commerce as applied to articles purchased in other States and transported to the retailer at his place of business in Kentucky, since, as construed by the State's highest court, the imposition is not upon the act of receiving, but upon subsequent sale and use.

Appeal from 273 Ky. 389; 116 S.W.2d 963, dismissed for want of a substantial federal question.

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