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Wagner v. Covington, 251 U.S. 95 (1919)
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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.
Wagner v. Covington, 251 U.S. 95 (1919)
Wagner v. Covington No. 61 Argued November 10, 11, 1919 Decided December 8, 1919 251 U.S. 95
ERROR TO THE COURT OF APPEALS
OF THE STATE OF KENTUCKY
Syllabus
Where a manufacturer of goods habitually causes them to be carried on his vehicles from the manufacture to various establishments of retail dealers who are his customers in an adjoining state, and there sold and delivered to such dealers in the original packages in such quantities as they may desire to purchase at the times of such visits, the business, as thus transacted with them, is that of an itinerant vender or peddler, and may be taxed in the second state under a nondiscriminating license tax law without imposing a direct burden on interstate commerce. P. 102.
A state tax which in substance and effect is constitutional cannot be made otherwise by the name it bears in the state laws and decisions. P. 101.
177 Ky. 385 affirmed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Wagner v. Covington, 251 U.S. 95 (1919) in 251 U.S. 95 251 U.S. 98. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=F7IGR4K78TI4P9H.
MLA:
U.S. Supreme Court. "Syllabus." Wagner v. Covington, 251 U.S. 95 (1919), in 251 U.S. 95, page 251 U.S. 98. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=F7IGR4K78TI4P9H.
Harvard:
U.S. Supreme Court, 'Syllabus' in Wagner v. Covington, 251 U.S. 95 (1919). cited in 1919, 251 U.S. 95, pp.251 U.S. 98. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=F7IGR4K78TI4P9H.
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