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Selliger v. Kentucky, 213 U.S. 200 (1909)
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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.
Selliger v. Kentucky, 213 U.S. 200 (1909)
Selliger v. Kentucky No. 115 Argued March 1, 17, 1909 Decided April 5, 1909 213 U.S. 200
ERROR TO THE COURT OF APPEALS
OF THE STATE OF KENTUCKY
Syllabus
Where there is nothing in the record on which to base them, this Court cannot indulge in presumptions as to which of several possible forms a transaction may have taken.
Where goods are exempt from the taxing power of the state under the Constitution of the United States because not within the state, the protection of the Constitution extends to warehouse receipts for those goods locally present within the state, and this rule applied to whiskey in a foreign country, warehouse receipts for which were held by a person in Kentucky and sought to be taxed as personal property at owner’s domicil.
A tax upon warehouse receipts for goods amounts in substance and effect to a tax upon the goods themselves. Fairbank v. United States, 181 U.S. 283.
The facts are stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Selliger v. Kentucky, 213 U.S. 200 (1909) in 213 U.S. 200 213 U.S. 203. Original Sources, accessed July 3, 2025, http://www.originalsources.com/Document.aspx?DocID=PCAAHCTHL65UI1Z.
MLA:
U.S. Supreme Court. "Syllabus." Selliger v. Kentucky, 213 U.S. 200 (1909), in 213 U.S. 200, page 213 U.S. 203. Original Sources. 3 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=PCAAHCTHL65UI1Z.
Harvard:
U.S. Supreme Court, 'Syllabus' in Selliger v. Kentucky, 213 U.S. 200 (1909). cited in 1909, 213 U.S. 200, pp.213 U.S. 203. Original Sources, retrieved 3 July 2025, from http://www.originalsources.com/Document.aspx?DocID=PCAAHCTHL65UI1Z.
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