VALENTINE, CHAIRMAN OF THE IOWA STATE BOARD OF ASSESSMENT AND REVIEW, ET AL.
v.
GREAT ATLANTIC & PACIFIC TEA CO.
Per Curiam.
Appellees brought these suits to restrain the enforcement of a statute of Iowa known as the “Chain Store Tax Act of 1935” (Iowa Code of 1935, c. 329 G-l). The District Court, composed of three judges, held that the provision of § 4 (b) of the statute, imposing a tax based on gross receipts from sales according to an accumulative graduated scale, was invalid under the equal protection clause of the Fourteenth Amendment of the Constitution of the United States as creating an arbitrary discrimination. 12 F. Supp. 760. The case comes here upon direct appeal from a final decree granting a permanent injunction. 28 U. S. C. 380.
The decree is affirmed upon the authority of Stewart Dry Goods Co. v. Lewis, 294 U. S. 550.
Affirmed.
Mr. Justice Brandéis and Mr. Justice Cardozo dissent.
Mr. Justice Stone took no part in the consideration or decision of this case.
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City OF Tampa v. Birdsong Motors, Inc., 261 So. 2d 1 (Fla. 1972)…n the City. Any prior decisions of this Court which may appear to indicate a contrary view are modified to conform to this opinion. See Stewart Dry Goods Co. v. Lewis, 294 U.S. 550, 55 S.Ct. 525, 79 L.Ed. 1054 (1935), and Valentine v. Walgreen Co., 299 U.S. 32, 57 S.Ct. 56, 81 L.Ed. 22 (1936). This decision is prospective only, is not retroactive and affords no remedy for taxes previously paid by persons not making a judicial attack on the ordinance. Accordingly, the writ of certiorari heretofore issued…
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Volusia Cnty. Kennel Club, Inc. v. Haggard, 73 So. 2d 884 (Fla. 1954)…No good purpose could be served by any further discussion of the cases that were discussed in the original opinion; to-wit, Stewart Dry Goods Company v. Lewis, 294 U.S. 550, 55 S.Ct. 525, 79 L.Ed. 1054; Valentine v. Great Atlantic & Pacific Tea Co., 299 U.S. 32, 57 S.Ct. 56, 81 L.Ed. 22; State ex rel. Lane Drug Stores v. Simpson, 122 Fla. 582, 166 So. 227; State ex rel. Adams v. Lee, 122 Fla. 639, 166 So. 249; City of DeLand v. Florida Public Service Company, 119 Fla. 804, 161 So. 735; State ex rel. Cole v…1 / 3
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Minnesota v. Nat'l TEA Co., 309 U.S. 551 (U.S. 1940)…the Supreme Court of Minnesota, 205 Minn. 443; 286 N. W. 360. We granted certi-orari because of the importance of the constitutional issues involved in Stewart Dry Goods Co. v. Lewis, 294 U. S. 550 and Valentine v. Great Atlantic & Pacific Tea Co., 299 U. S. 32, which cases, it was asserted, controlled the decision below. At the threshold of an inquiry into the applicability of the Stewart and Valentine cases to these facts, we are met with a question which is decisive of the present petition. That is the…
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- Stewart Dry Goods Co. v. Lewis, 294 U.S. 550 (U.S. 1935)