West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957)

West Point Wholesale Grocery Co. v. City of Opelika

No. 478

Argued April 24, 1957
Decided June 17, 1957
354 U.S. 390

APPEAL FROM THE COURT OF APPEALS OF ALABAMA

Syllabus

A municipal ordinance of an Alabama City imposes a flat sum annual privilege tax on all firms engaged in the wholesale grocery business which deliver groceries at wholesale in the City from points outside the City but does not impose the same tax on local wholesale merchants.

Held: as applied to a Georgia corporation which solicits orders in the Alabama City, transmits them to Georgia, where they are accepted, and delivers groceries to customers in the Alabama City, the tax is invalid under the Commerce Clause. Nippert v. City of Richmond, 327 U.S. 416; Memphis Steam Laundry v. Stone, 342 U.S. 389. Pp. 390-392.

38 Ala.App. 444, 87 So.2d 661, reversed and remanded.