American Constitutional Law: Introductory Essays & Selected Cases

By Alpheus Thomas Mason; William M. Beaney | Go to book overview

Liggett Co. v. Lee

288 U.S. 517, 53 S.Ct. 481, 77 L.Ed. 929 ( 1933)

In a statute directed at large retail chain stores, Florida required that an annual license fee be paid for each retail store, with the amount of the fee per store dependent on the number of stores. A similar county and municipal tax was authorized. In addition, a higher rate of license fees was payable by corporations with stores located in more than one county of the state. Retail gasoline stations were exempt from the application of the statute. Finally, a tax was imposed on the value of the stock in each store. The Liggett Company appealed from an adverse judgment of the Florida Supreme Court.

MR. JUSTICE ROBERTS delivered the opinion of the Court. . . .

. . . The complainants are corporations of Florida and other states. They challenge the statute as violative of various provisions of the constitution of Florida, of the due process and equal protection clauses of the Fourteenth Amendment, and of the commerce clause of the Federal Constitution. . . .

1. In support of the allegation of arbitrary and unreasonable discrimination the bill recites facts from which appellants claim the conclusion is inevitable that there is no difference between the method of conducting chain stores and those employed in department stores, so-called voluntary chains, and singly operated units. This is but a reiteration of the contention made and overruled in State Board of Tax Commissioners v. Jackson, 283 U.S. 527. It was there held that whatever may be said of individual similarities and differences between chain store operation and the conduct of a single shop or a department store, the former employ distinguishable methods of conducting business, and the legislature may make the difference in method and character of business the basis of classification for taxation. In their bill the complainants aver that the fact situation in Florida at the date of suit differed materially from that set forth in the Jackson case. Each of the features of chain store operation enumerated in this court's opinion is singled out, and as respects each the averment is that as to some chain store operators, or some operators of individual stores, the present case differs from the Jackson case.

In their endeavor thus to distinguish the earlier case, the appellants stress mere details, but ignore the underlying reason for sustaining the classification there attacked. The decision in the Jackson case was based not upon any single feature of chain store management, but upon the ultimate fact of common knowledge, illustrated and emphasized by the evidence, that the conduct of a chain of stores constitutes a form and method of merchandising quite apart from that adapted to the practice of the ordinary individually operated small store or department store; and that the difference between an integrated and a voluntary chain is fundamental. While incidents of the operation of the one

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American Constitutional Law: Introductory Essays & Selected Cases
Table of contents

Table of contents

  • Title Page iii
  • Preface vii
  • Source Materials ix
  • Contents xi
  • One - The Constitution, the Supreme Court, and Judicial Review 3
  • Marbury V. Madison 30
  • Eakin V. Raub 34
  • Cohens V. Virginia 39
  • Luther V. Borden 46
  • Coleman V. Miller 50
  • Colegrove V. Green 55
  • Yakus V. United States 57
  • Two - Congress, the Court, and the President 62
  • Mississippi V. Johnson 75
  • Mcgrain V. Daugherty 77
  • Hampton & Co. V. United States 81
  • Panama Refining Co. V. Ryan 85
  • Opp Cotton Mills V. Administrator 89
  • The Prize Cases 91
  • Myers V. United States 96
  • Humphrey's Executor V. United States 102
  • Ex Parte Grossman 105
  • United States V. Curtiss-Wright 108
  • Youngstown Co. V. Sawyer 112
  • Three - Federalism 120
  • Chisholm V. Georgia 135
  • Texas V. White 142
  • Mcculloch V. Maryland 146
  • Collector V. Day 158
  • Helvering V. Gerhardt 162
  • Graves V. New York Ex Rel. O'Keefe 164
  • New York V. United States 168
  • Ex Parte Siebold 174
  • Missouri V. Holland 176
  • Four - Commerce Power and State Power 178
  • Gibbons V. Ogden 193
  • Cooley V. Board of Wardens 202
  • Brown V. Maryland 206
  • Brown V. Houston 211
  • United States V. South-Eastern Underwriters Association 213
  • Leisy V. Hardin 221
  • Plumley V. Massachusetts 224
  • Best & Co. V. Maxwell 228
  • Henneford V. Silas Mason Co. 230
  • Parker V. Brown 232
  • Southern Pacific Co. V. Arizona 235
  • Hood V. Dumond 239
  • Morgan V. Virginia 245
  • Five - Congressional Power Under the Commerce Clause 248
  • United States V. E. C. Knight 266
  • Champion V. Ames the Lottery Case) 271
  • The Shreveport Case (houston, E. & W. Texas Ry. Co. V. United States) 276
  • Hammer V. Dagenhart 278
  • Stafford V. Wallace 282
  • Schechter Poultry Corporation V. United States 284
  • Carter V. Carter Coal Co. 290
  • National Labor Relations Board V. Jones & Laughlin Steel Corporation 297
  • Mulford V. Smith 303
  • United States V. Darby 305
  • Wickard V. Filburn 308
  • Six - National Taxing and Spending Power 311
  • Hylton V. United States 319
  • Pollock V. Farmers' Loan and Trust Company (rehearing) 321
  • Mccray V. United States 326
  • Bailey V. Drexel Furniture Company (child Labor Tax Case) 328
  • United States V. Butler 330
  • Steward Machine Co. V. Davis 337
  • Seven - The Contract Clause and State Police Power 343
  • Calder V. Bull 355
  • Dartmouth College V. Woodward 360
  • Charles River Bridge V. Warren Bridge 365
  • Stone V. Mississippi 372
  • Home Building & Loan Association V. Blaisdell 373
  • Eight - The Development of Due Process 380
  • Slaughterhouse Cases 389
  • Munn V. Illinois 397
  • Mugler V. Kansas? 404
  • Chicago, Milwaukee and St. Paul Railway Co. V. Minnesota 408
  • Nine - The Application of Due Process After 1890 411
  • Lochner V. New York 424
  • Bunting V. Oregon 429
  • Block V. Hirsh 430
  • Green V. Frazier 434
  • Wolff Packing Co. V. Court of Industrial Relations 437
  • Adkins V. Children's Hospital 439
  • Nebbia V. New York 446
  • West Coast Hotel Co. V. Parrish 450
  • Ten - Equal Protection of Laws 454
  • Civil Rights Cases 465
  • Plessy V. Ferguson 472
  • Truax V. Raich 476
  • Truax V. Corrigan 479
  • Liggett Co. V. Lee 485
  • United States V. Classic 490
  • Smith V. Allwright 494
  • Sweatt V. Painter 498
  • Brown V. Topeka Briggs V. Elliott Davis V. Prince Edward County Bolling V. Sharpe Gebhart V. Belton - The Public School Segregation Cases 501
  • Eleven - Civil LIberties -- Criminal Procedure 505
  • Hurtado V. California 514
  • Olmstead V. United States 521
  • Powell V. Alabama 525
  • Palko V. Connecticut 530
  • Chambers V. Florida 532
  • Adamson V. California 535
  • United States V. Rabinowitz 542
  • Ex Parte Milligan 546
  • In Re Yamashita 551
  • Twelve - Civil LIberties -- the First Amendment Freedoms 558
  • Schenck V. United States 571
  • Meyer V. Nebraska 572
  • Gitlow V. New York 574
  • Whitney V. California 580
  • Near V. Minnesota 585
  • Cantwell V. Connecticut 590
  • Minersville School District V. Gobitis 593
  • Korematsu V. United States 602
  • Mccollum V. Board of Education 607
  • Zorach V. Clauson 612
  • Terminiello V. Chicago 616
  • American Communications Association V. Douds 622
  • Dennis V. United States 631
  • Appendix - The Constitution of the United States of America 643
  • Justices of the Supreme Court: 1789-1954 660
  • Table of Cases 663
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