The Constitution of the United States of America: Analysis and Interpretation Part 211

[1036] Crescent Cotton Oil Co. _v._ Mississippi, 257 U.S. 129, 137 (1921).

[1037] West Coast Hotel Co. _v._ Parrish, 300 U.S. 379, 400 (1937).

[1038] Lindsley _v._ Natural Carbonic Gas Co., 220 U.S. 61, 81 (1911).

_Cf._ United States _v._ Petrillo, 332 U.S. 1, 8 (1947).

[1039] Dominion Hotel _v._ Arizona, 249 U.S. 265, 268 (1919).

[1040] West Coast Hotel _v._ Parrish, 300 U.S. 379, 400 (1937).

[1041] Dominion Hotel _v._ Arizona, 249 U.S. 265, 268 (1919).

[1042] Watson _v._ Maryland, 218 U.S. 173, 179 (1910).

[1043] Phelps _v._ Board of Education, 300 U.S. 319, 324 (1937).

[1044] Chicago Dock & Ca.n.a.l Co. _v._ Fraley, 228 U.S. 680, 687 (1913).

[1045] Davidson _v._ New Orleans, 96 U.S. 97, 106 (1878).

[1046] Fire a.s.so. of Philadelphia _v._ New York, 119 U.S. 110 (1886); Santa Clara County _v._ Southern P.R. Co., 118 U.S. 394 (1886).

[1047] Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237 (1890).

(Emphasis supplied.)

[1048] Louisville Gas & E. Co. _v._ Coleman, 277 U.S. 32, 37 (1928).

Cla.s.sification for purposes of taxation has been held valid in the following situations:

_Banks:_ a heavier tax on banks which make loans mainly from money of depositors than on other financial inst.i.tutions which make loans mainly from money supplied otherwise than by deposits. First Nat. Bank _v._ Louisiana Tax Commission, 289 U.S. 60 (1933).

_Bank deposits:_ a tax of 50 per $100 on deposits in banks outside a State in contrast with a rate of 10 per $100 on deposits in the State.

Madden _v._ Kentucky, 309 U.S. 83 (1940).

_Coal:_ a tax of 2-1/2 percent on anthracite but not on bituminous coal.

Heisler _v._ Thomas Colliery Co., 260 U.S. 245 (1922).

_Gasoline:_ a graduated severance tax on oils sold primarily for their gasoline content, measured by resort to Baume gravity. Ohio Oil Co. _v._ Conway, 281 U.S. 146 (1930).

_Chain stores:_ a privilege tax graduated according to the number of stores maintained, State Tax Comr's. _v._ Jackson, 283 U.S. 527 (1931); Fox _v._ Standard Oil Co., 294 U.S. 87 (1935); a license tax based on the number of stores both within and without the State, Great A. & P.

Tea Co. _v._ Grosjean, 301 U.S. 412 (1937).

_Electricity:_ munic.i.p.al systems may be exempted, Puget Sound Power & Light Co. _v._ Seattle, 291 U.S. 619 (1934); that portion of electricity produced which is used for pumping water for irrigating lands may be exempted, Utah Power & Light Co. _v._ Pfost, 286 U.S. 165 (1932).

_Insurance companies:_ license tax measured by gross receipts upon domestic life insurance companies from which fraternal societies having lodge organizations and insuring lives of members only are exempt, and similar foreign corporations are subject to a fixed and comparatively slight fee for the privilege of doing local business of the same kind.

Northwestern Mutual L. Ins. Co. _v._ Wisconsin, 247 U.S. 132 (1918).

_Oleomargarine:_ cla.s.sified separately from b.u.t.ter. Magnano Co. _v._ Hamilton, 292 U.S. 40 (1934).

_Peddlers:_ cla.s.sified separately from other vendors. Caskey Baking Co.

_v._ Virginia, 313 U.S. 117 (1941).

_Public utilities:_ a gross receipts tax at a higher rate for railroads than for other public utilities, Ohio Tax Cases, 232 U.S. 576 (1914); a gasoline storage tax which places a heavier burden upon railroads than upon common carriers by bus, Nashville C. & St. L. Co. _v._ Wallace, 288 U.S. 249 (1933); a tax on railroads measured by gross earnings from local operations, as applied to a railroad which received a larger net income than others from the local activity of renting, and borrowing cars, Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940); a gross receipts tax applicable only to public utilities, including carriers, the proceeds of which are used for relieving the unemployed, New York Rapid Transit Corp. _v._ New York, 303 U.S. 573 (1938).

_Wine:_ exemption of wine from grapes grown in the State while in the hands of the producer. c.o.x _v._ Texas, 202 U.S. 446 (1906).

Laws imposing miscellaneous license fees have been upheld as follows:

_Cigarette dealers:_ taxing retailers and not wholesalers. Cook _v._ Marshall County, 196 U.S. 261 (1905).

_Commission merchants:_ requirements that dealers in farm products on commission procure a license, Payne _v._ Kansas, 248 U.S. 112 (1918).

_Elevators and warehouses:_ license limited to certain elevators and warehouses on right-of-way of railroad, Cargill Co. _v._ Minnesota, 180 U.S. 452 (1901); a license tax applicable only to commercial warehouses where no other commercial warehousing facilities in township subject to tax, Independent Warehouse Inc. _v._ Scheele, 331 U.S. 70 (1947).

_Laundries:_ exemption from license tax of steam laundries and women engaged in the laundry business where not more than two women are employed. Quong Wing _v._ Kirkendall, 223 U.S. 59 (1912).

_Merchants:_ exemption from license tax measured by amount of purchases, of manufacturers within the State selling their own product. Armour & Co. _v._ Virginia, 246 U.S. 1 (1918).

_Sugar refineries:_ exemption from license applicable to refiners of sugar and mola.s.ses of planters and farmers grinding and refining their own sugar and mola.s.ses. American Sugar Refining Co. _v._ Louisiana, 179 U.S. 89 (1900).

_Theaters:_ license graded according to price of admission. Metropolis Theatre Co. _v._ Chicago, 228 U.S. 61 (1913).

_Wholesalers of oil:_ occupation tax on wholesalers in oil not applicable to wholesalers in other products. Southwestern Oil Co. _v._ Texas, 217 U.S. 114 (1910).

[1049] Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237 (1890).

[1050] Quong Wing _v._ Kirkendall, 223 U.S. 59, 62 (1912). _See also_ Hammond Packing Co. _v._ Montana, 233 U.S. 331 (1914).

[1051] Puget Sound Power & Light Co. _v._ Seattle, 291 U.S. 619, 625 (1934).

[1052] Colgate _v._ Harvey, 296 U.S. 404, 422 (1935).

[1053] Southern R. Co. _v._ Greene, 216 U.S. 400, 417 (1910); Quaker City Cab Co. _v._ Pennsylvania, 277 U.S. 389, 400 (1928).

[1054] Keeney _v._ New York, 222 U.S. 525, 536 (1912); State Tax Comrs.

_v._ Jackson, 283 U.S. 527, 538 (1931).

[1055] Giozza _v._ Tiernan, 148 U.S. 657, 662 (1893).

[1056] Louisville Gas & E. Co. _v._ Coleman, 277 U.S. 32, 37 (1928).

_See also_ Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237 (1890).

[1057] Stewart Dry Goods Co. _v._ Lewis, 294 U.S. 550 (1935). _See also_ Valentine _v._ Great A. & P. Tea Co., 299 U.S. 32 (1936).

[1058] Liggett Co. _v._ Lee, 288 U.S. 517 (1933).

[1059] Quaker City Cab Co. _v._ Pennsylvania, 277 U.S. 389 (1928).