Rogers v. State of Arkansas No 576 Barnhill v. State of Arkansas No 577
Decision Date | 24 February 1913 |
Docket Number | Nos. 576 and 577,s. 576 and 577 |
Citation | 227 U.S. 401,33 S.Ct. 298,57 L.Ed. 569 |
Parties | P. L. ROGERS, Plff. in Err., v. STATE OF ARKANSAS. NO 576. L. P. BARNHILL, Plff. in Err., v. STATE OF ARKANSAS. NO 577 |
Court | U.S. Supreme Court |
Mr. A. C. Lyon for plaintiffs in error.
[Argument of Counsel from pages 402-405 intentionally omitted] Mr. Charles C. Reid, Mr. Hal L. Norwood, Attorney General of Arkansas, Mr. William H. Rector, Assistant Attorney General, and Mr. T. M. Mehaffy for defendant in error.
[Argument of Counsel from pages 405-408 intentionally omitted] Mr. Justice Day delivered the opinion of the court:
The plaintiffs in error were convicted of peddling buggies in Greene county, Arkansas, without having paid the license or privilege tax required by an act of the Arkansas legislature approved April 1, 1909, regulating the sale of lightning rods, steel stove ranges, clocks, pumps, and vehicles in the counties of that state. (The provisions of such statute are set out in the case just decided, Crenshaw v. Arkansas [227 U. S. 389, 57 L. ed. —, 33 Sup. Ct. Rep. 294]). The supreme court of Arkansas affirmed the judgments upon the authority of Crenshaw v. State, 95 Ark. 464, 130 S. W. 569 (——Ark. ——, 144 S. W. 211), and the cases are here upon writ of error.
The cases were submitted upon an agreed statement of facts, the gist of which is that the Spaulding Manufacturing Company, a partnership, with its principal place of business and factory at Grinnell, Iowa, manufactures buggies and automobiles which are sold directly to the consumers throughout the United States. It has no permanent place of business in Arkansas, but sends a force of salesmen or canvassers, in charge of a superintendent, into Greene and other counties of Arkansas, who travel about exhibiting their sample buggies and taking orders for future delivery. Where orders are taken, a memorandum is signed by the purchaser, stipulating for the delivery of the vehicle within a certain time, and a note for the purchase price is secured. The orders are turned over to the superintendent, who, if he finds the financial responsibility of the customers satisfactory, transmits the orders to an agent of the company at Memphis, Tennessee, where vehicles of the company of various grades and kinds are stored. Vehicles to fill the orders are selected, tagged with the name of the purchaser, and shipped in carload lots to a place near where they are to be delivered,...
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