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J. I. Raley & Brothers v. Richardson, 264 U.S. 157 (1924)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
J. I. Raley & Brothers v. Richardson, 264 U.S. 157 (1924)
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J. I. Raley & Brothers v. Richardson No. 152 Submitted January 11, 1924 Decided February 18, 1924 264 U.S. 157
ERROR TO THE SUPREME COURT
OF THE STATE OF GEORGIA
Syllabus
1. The validity of a flat tax imposed by a state law upon brokers or commission merchants who solicit orders for goods in intrastate commerce is not affected by the fact that the persons taxed are engaged also, and to a greater extent, in soliciting orders in interstate commerce. P. 159.
2. Because a state tax on merchants engaged in domestic business is not and cannot be imposed on others engaged in interstate business is manifestly no reason for thinking it repugnant to the Equal Protection Clause. P. 160.
154 Ga. 140 affirmed.
Error to a judgment of the Supreme Court of Georgia affirming a judgment dismissing a bill to enjoin collection of a tax.
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Chicago:
U.S. Supreme Court, "Syllabus," J. I. Raley & Brothers v. Richardson, 264 U.S. 157 (1924) in 264 U.S. 157 264 U.S. 158. Original Sources, accessed July 11, 2025, http://www.originalsources.com/Document.aspx?DocID=8NCCN5PPRLG33VU.
MLA:
U.S. Supreme Court. "Syllabus." J. I. Raley & Brothers v. Richardson, 264 U.S. 157 (1924), in 264 U.S. 157, page 264 U.S. 158. Original Sources. 11 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=8NCCN5PPRLG33VU.
Harvard:
U.S. Supreme Court, 'Syllabus' in J. I. Raley & Brothers v. Richardson, 264 U.S. 157 (1924). cited in 1924, 264 U.S. 157, pp.264 U.S. 158. Original Sources, retrieved 11 July 2025, from http://www.originalsources.com/Document.aspx?DocID=8NCCN5PPRLG33VU.
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