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.