GREAT ATLANTIC & PACIFIC TEA CO. ET AL.
v.
MAXWELL, COMMISSIONER OF REVENUE

U.S. | 1931-10-26
No. 2
Mr. Justice McReynolds and Mr. Justice Butler are of opinion that the challenged judgment should be reversed.
284 U.S. 575 Supreme Court of the United States (1931) Caution
Cited by 5 cases
Per_curiam
Per Curiam:

Per Curiam:

Judgment affirmed. State Board of Tax Commissioners v. Jackson, 283 U. S. 527.
Concurrence
Mr. Justice Van Devanter and Mr. Justice Sutherland

Mr. Justice Van Devanter and Mr. Justice Sutherland concur in the judgment solely upon the ground that the decision in State Board of Tax Commissioners v. Jackson, supra, is in point and controlling; but if the question were still open they would regard the taxing act as repugnant to the equal protection clause of the fourteenth amendment for the reasons stated in the dissenting opinion in the Jackson case.

Mr. Justice McReynolds and Mr. Justice Butler are of opinion that the challenged judgment should be reversed. Mr. John W. Davis, with whom Messrs. Edward H. Green, Martin A. Schenck, Charles W. Tillett, Jr., Clark McKercher, W. H. Dannat Pell, and Edward H. Holloway were on the brief, for appellants.

Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Messrs.Frank Nash, Walter D. Siler, and A. A.F. Seawell, Assistant Attorneys General, were on the brief, for appellee.

Mr. J. Fraser Lyon, by leave of Court, filed a brief on behalf of the Tax Commission of South Carolina, as amicus curiae.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • State v. Simpson, 122 Fla. 582 (Fla. 1935)
    …law. The rule is held to be otherwise [*623] and in harmony with the views herein expressed in City of Douglas v. South Ga. Grocery Co., 180 Ga. 519, 179 S. E. 768; Great Atlantic & Pacific Tea Co. v. Maxwell, 199 N. C. 433, 154 S. E. 838. Affirmed 284 U. S. 575, 76 L. Ed. 500, 52 Sup. Ct. Rep. 26, and authorities cited in these cases. It appears to me to be an elementary, sound and necessary conclusion that to deny John Doe the right to operate six chain stores for the same license tax for which Richard R…
  • State v. Lee, 122 Fla. 639 (Fla. 1935)
    …according to variant methods. Louis K. Liggett Co. v. Lee, 288 U. S. 517, 53 Sup. Ct. Rep. 481, 77 L. Ed. 929, 85 A. L. R. 699; Fox v. Standard Oil Co., 294 U. S. 87, 55 Sup. Ct. Rep. 333, 79 L. Ed. 780; Great Atlantic & Pacific Tea Co. v. Maxwell, 284 U. S. 575, 52 Sup. Ct. Rep. 26, 76 L. Ed. 500; State Board of Tax Comm’rs v. Jackson, 283 U. S. 527, 51 Sup. Ct. Rep. 540, 75 L. Ed. 1246, 73 A. L. R. 1464; 75 A. L. R. 1536; Louis K. Liggett Co. v. Amos, 104 Fla. 609, 141 Sou. Rep. 153, 172, 109 Fla. 477, 14…
  • Heiner v. Donnan, 285 U.S. 312 (U.S. 1932)
    …bbins v. Riley, 268 U. S. 137.24 It may impose a tax that falls more heavily on ownership of chain stores than on ownership of a smaller number. State Board of Tax Commissioners v. Jackson, 283 U. S. 527; Great Atlantic & Pacific Tea Co. v. Maxwell, 284 U. S. 575. And generally it may create classes for taxation wherever there is basis for the legislative judgment that differences in degree produce differences in kind.25 The purpose here being admittedly to impose a .tax on a privilege — that of making gift…

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