Bacon Sons v. Martin
Decision Date | 03 January 1939 |
Docket Number | No. 203,203 |
Citation | 305 U.S. 380,59 S.Ct. 257,83 L.Ed. 233 |
Parties | J. BACON & SONS v. MARTIN, Commissioner of Revenue of Commonwealth of Kentucky |
Court | U.S. Supreme Court |
Mr. Charles I. Dawson, of Louisville, Ky., for appellant.
The Court declined to hear further argument.
Plaintiff sought judgment declaring invalid a statute imposing a tax on 'the receipt of cosmetics in the State by any Kentucky retailer',1 as applied to articles purchased from manufacturers and dealers in other States and transported to plaintiff at its place of business in Kentucky. Plaintiff contended that the tax was on 'the act of receiving' and hence was a direct burden upon interstate commerce. The Court of Appeals of Kentucky thus construed the statute:
'The word 'receipt' is not used in a limited sense, but in the sense that it has already been received by the retailer and is now in his use. * * * The word 'receipt' pre supposes that the cosmetics were now in use and after the sale had been consummated.
. Martin v. J. Bacon & Sons, 268 Ky. 612, 105 S.W.2d 569, 572.
Adhering to that construction, the state court affirmed the present judgment sustaining the tax. 273 Ky. 389, 116 S.W.2d 963. The plaintiff appeals.
The construction of the statute by the state court is binding upon us. Supreme Lodge, Knights of Pythias v. Meyer, 265 U.S. 30, 32, 33, 44 S.Ct. 432, 433, 68 L.Ed. 885; Hicklin v. Coney, 290 U.S. 169, 172, 54 S.Ct. 142, 144, 78 L.Ed. 247; Hartford Accident & Indemnity Co. v. N. O. Nelson Manufacturing Co., 291 U.S. 352, 358, 54 S.Ct. 392, 394, 78 L.Ed. 840. And in the light of its construction the state court applied the principles declared in our decisions. Monamotor Oil Company v. Johnson, 292 U.S. 86, 93, 54 S.Ct. 575, 578, 78 L.Ed. 1141; Gregg Dyeing Co. v. Query, 286 U.S. 472, 478, 479, 52 S.Ct. 631, 633, 634, 76 L.Ed. 1232, 84 A.L.R. 831; Nashville, C. & St. L. Rwy. Co. v. Wallace, 288 U.S. 249, 265, 266, 53 S.Ct. 345, 349, 77...
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