Legal Document

393 U.S. 537 89 Supreme Court Reporter 757 21 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 759 DUNBAN-STANLEY STUDIOS, INC., Appellant,v.State of ALABAMA. Number 376. Argued Jan. 16, 1969. Decided Feb. 25, Judge Edward Thornton, Mobile, Ala., for appellant. William or Haw. Hawai‘i KFH45 A2 Burton, Montgomery, appellee. Mr. Justice FORTAS delivered the opinion Court. 1 Alabama levies a tax upon photograph galleries and persons engaged in photography. If business is conducted 'at fixed location,' large cities1 $25 year each such location. For 'transient traveling photographer,' $5 per week county, town, city which he plies his trade.2 2 This case involves state assessments transient photographers against appellant its predecessor partnership.3 Appellant sought declaration from courts that assessment was improper, claiming levied interstate commerce, conflict with Commerce Clause Constitution. The sustained tax. 282 Ala. 221, 210 So.2d 696 (1968). We affirm. 3 photography firm specializing selling photographs children. It organized as North Carolina corporation principal office processing plant are Charlotte, Carolina. has no place Alabama, nor does it maintain an inventory there. Its activities State stem contract between C. Penney company operates department stores eight cities well elsewhere Nation. By terms contract, summarized complaint, appellant's photographers, nonresidents 'were at disposal local stores. store manager requested to send representatives picture taking on specified dates.' During period been assessed, were sent cities. According visit lasted two five days, visited one times year. 4 advertised photographic service, inviting parents bring their children be photographed durin by photographer. Each took order photographs, arranged time sitting, provided temporary studio, collected money, pictures customer when completed. paid percentage receipts 5 Appellant's limited pictures, transmitting exposed film where developed, printed, finished, mailing finished prints Alabama. 6 clear taxing statute itself decisions laid distinctive photographer, not soliciting orders film. Graves versus State, 258 359, 62 446 (1952); Haden Olan Mills, Inc., 273 129, 135 388 (1961). argues since came into ply trade, bringing equipment him, merely developing, printing, finishing operation being Carolina, inseparable part commerce cannot constitutionally subject license relies familiar cases decided this holding precludes state-imposed flat sum privilege enterprise whose only contact solicitation subsequent delivery merchandise within State. West Point Wholesale Grocery City Opelika, 354 390, 77 1096, 1420 (1957); Memphis Steam Laundry Cleaner, Incorporated Stone, 342 389, 72 424, 96 L.Ed. 436 Nippert Richmond, 327 416, 66 586, 90 760 (1946). Such taxes have substantial inhibitory effect essentially interstate. 7 But these applicable present facts. In determining whether imposes impermissible burden issue activity made nominal 'such integral process, flow realistically separated it.' Michigan-Wisconsin Pipe Line Calvert, 347 157, 166, 74 396, 401, 98 583 (1954). If, example, imposed acts engaging making deliveries, would evident because minimal without there can commerce. case, 'taxable event,' defined State's courts, 'pursu(ing) art Alabama.' 362, 446, 448. When set up stores, posed brought them photographed, operated cameras, they activity: providing photographers' services. character emphasized intimate connection studios. Engaging may taxation. E.g., Alaska Arctic Maid, 366 199, 81 929, 227 8 could hardly suggested if had own resident studios, using employees, exempt licensing chose out processing. extraction natural resource immunized taxation because, once extracted, product will immediately shipped sale consumers. supra, 203—204, 931—932; Oliver Iron Mining Lord, 262 172, 177—179, 43 526, 529—530, 67 929 (1923). Cf. Toomer Witsell, 334 385, 394—395, 68 1156, 1161—1162, 92 1460 (1948). A fortiori, fact intermediate stage takes outside before returned final make imposed—so immune mere substitution Penney's employees photographer who comes convert photographing subjects Caskey Baking Virginia, 313 117, 61 881, 85 1223 (1941); Wagner Covington, 251 95, 104, 40 93, 64 168 (1919). 9 Nor invalid discrimination Alabama's equally all travel entirely On record us, basis concluding out-of-state so disproportionate location4 bear unfairly former. Best & Maxwell, 311 454, 334, 275 (1940). none complaint gives details exceeded fixed-location pay operate city.5 1965, visits listed resulting assessed $25. equal rate permanently located pay. Since, according maximum any $25,6 prohibitive. 10 Affirmed. 11 WHITE, concurring. 12 different, often more burdensome, than those category. firms operating precisely does, central point development, taxed then unconstitutional films development across line, Although contends shipment applied, although decision (1961), arguably supports view, N Dec. Immigration Nationality Decisions do think sufficient showing Alaba applied Since proof here, join despite uncertainty score. smaller towns, stepped down. lowest $3 localities fewer 1,000 inhabitants. Title 51, Code § 569, prior amendment 1967, read follows: 'Photographers galleries. Every gallery, person photography, location: towns seventy-five thousand inhabitants over, twenty-five dollars; less forty inhabitants, fifteen seven ten over other places incorporated not, three dollars. payment required section shall authorize doing county paid. dollars week.' No identity taxpayer liability levied. See n. 1, supra. asserts brief—but operations Birmingham almost twice what same period. Even assuming true, we prepared say relative given differences ways carrying business. FN 6. Allegedly, city, extending days. locality.

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