United States Supreme Court Cases & Opinions

U.S. Supreme Court

Caskey Baking Co., Inc. v. Virginia, 313 U.S. 117 (1941)

Caskey Baking Co., Inc. v. Virginia

No. 676

Argued April 2, 1941

Decided April 28, 1941

313 U.S. 117

Syllabus

A statute of Virginia imposes an annual fee of $100 for each vehicle used in the business of peddling goods, wares, or merchandise "by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller." The statute exempts manufacturers taxable by the State on capital, distributors of manufactured goods paying a state license tax on their purchases, and wholesale dealers regularly licensed by the State.

Held: as applied to a foreign corporation which had its principal office and place of business outside of the State and whose delivers brought into the State bread which they there sold and delivered to regular customers -- not in contravention of the commerce clause or the equal protection clause of the Federal Constitution. P. 313 U. S. 119.

176 Va. 170, 10 S.E.2d 535, affirmed.

Appeal from the affirmance of a conviction for violation of a state license tax statute.