Document: 342 U.S. 389 72 S.Ct. 424 96 L.Ed. 436 MEMPHIS STEAM LAUNDRY CLEANER, Inc.,v.STONE, Chairman, State Tax Commission of Mississippi. No. 253. Argued and Submitted Dec. 3, 1951. Decided March 1952. Mr. C. E. Clifton, Memphis, Tenn., for appellant. J. H. Sumrall, Jackson, Miss., appellee. Chief Justice VINSON delivered the opinion Court. 1 The question before us is whether a Mississippi tax laid upon privilege soliciting business laundry not licensed in that infringes Commerce Clause.1 2 Appellant operates cleaning establishment Tennessee. In serving area surrounding appellant sends ten its trucks into eight counties where drivers pick up, deliver collect seek to acquire new customers. Appellee, who Chairman Mississippi, Demanded pay $500 under following provisions 'state-wide law 1944';2 3 'Sec. 3. Every person desiring engage any business, or exercise hereafter specified shall first, commencing same, apply for, procure from state commissioner insurance, license authorizing him therein, amount shown sections hereby imposed engaging continuing set out therein.' 4 45. Upon each doing as transient vendor, dealter, defined this section, which specifically by another section act, county according schedules: 5 '(t) such, .......... $50.00 '(y) Provided however, subject payment makes use more than one vehicle carrying on such herein be paid used business.' 6 After paying demanded prevent arrest seizure trucks, sued refund court, claiming act was applicable operations that, if so applied, would violate Clause. Judgment entered trial court but Supreme Court reversed, holding appellant's were 'transient vendors dealers' within meaning statute application did conflict with Clause.3 case here appeal. 28 U.S.C. (Supp. IV) § 1257(2), U.S.C.A. 1257(2). 7 passing validity challenged Clause, we first look 'operating incidence' tax.4 Act requires 'privilege license' imposes tax' employees 'soliciting described follows: '* * involved interstate commerce, state, local activity applies residents non-residents alike.'5 8 may determine itself operating incidence tax. But it tax, construed highest State, 'a commerce.'6 9 It appear portions below theory solicitation customers commerce taxation. However, also read construing statutory term 'soliciting' broadly, thereby resting activities apart namely up delivery regular routes State. Each construction raises different considerations. clarification required disposition since find violates Clause either reading statute. I. 10 long line 'drummer' cases, beginning Robbins v. Shelby County Taxing District, 1887, 120 489, 592, 30 694,7 has held itself.8 Whether regarded incident permitted taxation carve integral economic process commerce.9 As noted last involving door-to-door 'Interstate knocks door.'10 11 If stands no better footing business. A cannot stand Clause.11 Spector Motor Service, Inc., O'Connor, 1951, 340 602, 608—609, 71 508, 511—512, 95 573, cases cited therein. II. 12 On assumption picking delivering cleaning, 'peddler' are invoked support Under decisions,12 sustained itinerant hawkers peddlers ground sale goods an essentially intrastate retailer fixed location wagon. assuming purposes $50 per truck only conducting activities, must invalid discriminating against commerce.13 13 vehicles such.' (Emphasis supplied.) Laundries fee municipality located, plus $8 other municipalities.14 result, 'solicits' municipality, while competitor located locality truck. inapposite showing discrimination they appears face laws their practical operation.15 14 To sum hold interpretation created nation-wide free trade essential country's welfare removing lines impediments intercourse between states.16 made obstruction flow 15 Reversed. 16 BLACK dissents. U.S.Const., Art. I, 8. Laws 1944, c. 138, §§ 53 So.2d 89. rejected claims Fourteenth Amendment. We do reach these issues our case. 573. at page 90. McLeod Dilworth Co., 322 327, 64 1023, 88 1304; Crenshaw Arkansas, 1913, 227 389, 400—401, 33 294, 297—298, 57 565. Cases decision include: Corson Maryland, 502, 655, 699; Asher Texas, 1888, 128 129, 1, 32 368; Stoutenburgh Hennick, 1889, 129 141, 256, 637; Brennan City Titusville, 1894, 153 289, 829, 38 719; Stockard Morgan, 1902, 185 27, 22 576, 46 785; Caldwell North Carolina, 1903, 187 622, 23 229, 47 336; Rearick Commonwealth Pennsylvania, 1906, 203 507, 27 159, 51 295; International Textbook Co. Pigg, 1910, 217 91, 481, 54 678; Dozier Alabama, 218 124, 649, 965; note 6, supra; Rogers 401, 298, 569; Stewart People Michigan, 1914, 232 665, 34 476, 58 786; Davis Virginia, 1915, 236 697, 35 479, 59 795; Cheney Bros. Massachusetts, 1918, 246 147, 295, 62 632; Real Silk Hosiery Mills Portland, 1925, 268 325, 45 525, 69 982; Best & Maxwell, 1940, 311 454, 61 334, 85 275; Nippert Richmond, 1946, 327 416, 66 586, 90 760. 'The negotiation sales purpose introducing them made, commerce.' 497, 596, 694; 7, supra, 335, 526. pages 422, 423, 589. Breard Alexandria, 341 636, 920, 929, 1233. sustaining ordinance neither added financial burden nor exaction statement pertinent instant case: 'While licensing hawking peddling, selling been thought show violation orders subsequent shipment immune exaction.' 638, 930. McGoldrick Berwind-White Coal Mining 309 33, 58, 60 388, 398, 84 565, 'conditioned activity, purchase consumption.' context referred inherent fixed-sum taxes. 56—57, 397, 398; 455 456, 335; 424—425, 590. Compare Freeman Hewit, 329 249, 257—258, 67 274, 279, 91 265. leading opinion, Emert Missouri, 1895, 156 296, 367, 39 430, reaffirmed Howe Machine Gage, 1880, 100 676, 25 754, earlier cases. Subsequent additions 'peddler cases' Baccus Louisiana, 439, 627; Wagner Covington, 1919, 251 95, 104, 40 93, 157, 168; Caskey Baking 1941, 313 117, 881, 1223. Hale Bimco Trading, 1939, 306 375, 526, 83 771; Walling 1886, 116 446, 460—461, 460, 29 691; Webber 1881, 103 344, 26 565; Guy Baltimore, 434, 743; Welton 1876, 275, 347. 137, 110, tax: "Upon hand laundry, municipalities class 1........ $120.00 2......... 80.00 classes 4. 60.00 5, elsewhere county........................ 32.00 located............................ 8.00" 12, 119—120, 882—883; 102, 94; 311, 370; 679, 754. Gibbons Ogden, 1824, Wheat. 189, 23; P. Hood Sons Du Mond, 1949, 336 533—535, 538—539, 657, 662—663, 93 865.

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