Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1889-01-05
tesching. and acting directly upon State lc-
gislatures, 4 our best hope for needed reform
| 10 divorce laws
THE ACr xoT LEGAL.
Judge Atkins SO Cosstrues the Ped
dlera' LIceuse Tax BiII.

The following Is the full text OF the last
opinion rendered bY Judge Atkins before
lie descended from the bench Of the Hust-
ings Court. and the paper Is one OF conside'
rable public Interest:
In the Husfings Court NJ the city OF Rich
m0nd, Fa.-Commo1wealth W. .. ). VIII
son, upou the motion OF the Common
wealth for q new trial.
The defendant was indicted under the act
oi tbe Legislature approved Jsnuary p,
1883, for carrying on business as peddler
without nayiBg paid the license tax required
Dy said act. Upon the trial OF the case the
Jury found The accused not guilty, and the
Commonwealth moved the Court 10 set aside
the verdict es contrary to the law and the
evidence and grant It new trial, and that
10 the question now 10 be determined by the
/ Court.
The facts are these: The defendant is The
agent Of the Kendall Manufacturing Com
pony, a corporation Of the city Of New York
engaged In the business OF manufacturing
soaplne IN that slate. This agent sells the
s0apine 10 dealers here upon the following
terms: lie sells them five b0Ie. Of sOapiEe at
the rate OF g3 per box. the agent, how
ever, agreeing 10 retain ono box Of the i've
sold and % allow the dealer 8 therefor, for
the purpose Oi peddling the same al the same
rate 0l - per box 10 the consumers 10 the
neIgbbo hood Of the dealer, for the purpose,
as he alleges. oi Advertising the article and
thereby obtaining customers Tor the dealer;
consequently the agent only delivers four OF
the five boxes 10 the dealer, snd collects Tor
these four b0Xe, at the rate oi five times
23.ss lces s., or at the rate Of $500 per box.
The box for peddling purposes never
passes into The hapds OF the dealer,
but is sent direct from the msnufac-
tory IN New York 70 the agent
Tins is in effect and IN fact sale OF four
boxes 20 the dealer at $3.50 per box, and a
sale OF one box 10y peddhnr al s.. II Is not
necessary for me TO discuss the result OF this
system Of business upon the trade oi mer-
chants. nor 10 give an opinion upon the OBJ
jects and purposes OF the company IN adopt
ing this method OF dispOsing OF their goods.
II +. only necessary to consider and decide
whether the defendant has been properly
acquitted under the law, and in arriving at
conclusion upon that question there IS no
necessity Of passing upon or constituting The
act Of the Legislature under which this IN
dictment is found.
The Kendall Manufacturing Company is
nonresident corporation doing business asset
forth above in this State through its agents,
and II license tax Is required by said act OF
the defendant IL is repusnant 10 that clause
OF the Constitution OF the United states
which gives Congress the power 10 regulate
commerce among the several states and Is
void.
Interstate commerce cannot he toXed at all
by a state, even though the same amount OF
tax should be laid on domestic commerce, or
that which Is solely carried on within the
State.
Chapter 81, section 80, Acts OF Assembly
Of 1888, cnacting that "on every person Tor
the privilege Of peddlng or bartering IN
any county or corporation there Shall be paid
$500 for each person or agent so engaged or
employed when be travels on foot, and when
he pcddles Otherwise than on foot the tax
paid shall be $780, applies 10 persons sell
ing goods for corporations doing business IN
another state; and so far as 1t applies to them
Il Is q regulation OF commerce among the
States, and violates the provisions OF The
Constitution Of the United states which
grants to Congress the power 10 make such
regulations. This law is now well settled
aud defined by the Supreme Court OF the
United states in the cases OF Robbins VS.
The shelby Taxing District, 100 L. :, 4S9;
Lioup VS.. Port OF Noble, ~ l. S, go;
aud Asher VS.. Texas. 12S L. =, l29.
II IL therefore unnecessary for me to dwell
upon that poiut. In the decisions referred
10 the constitutional principles involved
were fully, carefully, clearly, and satisiac-
torily expressed, and nothing additional -
called by this case.
The motion for 4 new trial is overruled.
Edgar Allan, Esq, was counsel for VIII