AKRON, CANTON & YOUNGSTOWN RY. CO. ET AL.

v.

UNITED STATES ET AL.

Citator

Cited By

• State v. Simpson, 122 Fla. 582 (Fla. 1935)
  …law. The rule is held to be otherwise [*623] and in harmony with the views herein expressed in City of Douglas v. South Ga. Grocery Co., 180 Ga. 519, 179 S. E. 768; Great Atlantic & Pacific Tea Co. v. Maxwell, 199 N. C. 433, 154 S. E. 838. Affirmed 284 U. S. 575, 76 L. Ed. 500, 52 Sup. Ct. Rep. 26, and authorities cited in these cases. It appears to me to be an elementary, sound and necessary conclusion that to deny John Doe the right to operate six chain stores for the same license tax for which Richard R…
• State v. Lee, 122 Fla. 639 (Fla. 1935)
  …according to variant methods. Louis K. Liggett Co. v. Lee, 288 U. S. 517, 53 Sup. Ct. Rep. 481, 77 L. Ed. 929, 85 A. L. R. 699; Fox v. Standard Oil Co., 294 U. S. 87, 55 Sup. Ct. Rep. 333, 79 L. Ed. 780; Great Atlantic & Pacific Tea Co. v. Maxwell, 284 U. S. 575, 52 Sup. Ct. Rep. 26, 76 L. Ed. 500; State Board of Tax Comm’rs v. Jackson, 283 U. S. 527, 51 Sup. Ct. Rep. 540, 75 L. Ed. 1246, 73 A. L. R. 1464; 75 A. L. R. 1536; Louis K. Liggett Co. v. Amos, 104 Fla. 609, 141 Sou. Rep. 153, 172, 109 Fla. 477, 14…
• Heiner v. Donnan, 285 U.S. 312 (U.S. 1932)
  …bbins v. Riley, 268 U. S. 137.24 It may impose a tax that falls more heavily on ownership of chain stores than on ownership of a smaller number. State Board of Tax Commissioners v. Jackson, 283 U. S. 527; Great Atlantic & Pacific Tea Co. v. Maxwell, 284 U. S. 575. And generally it may create classes for taxation wherever there is basis for the legislative judgment that differences in degree produce differences in kind.25 The purpose here being admittedly to impose a .tax on a privilege — that of making gift…

Authorities Cited

• W. Paper Makers' Chem. Co. v. United States, 271 U.S. 268 (U.S. 1926)
• Chicago v. United States, 274 U.S. 29 (U.S. 1927)
• Alabama v. United States, 283 U.S. 776 (U.S. 1931)