American Mfg. Co. v. St. Louis, 250 U.S. 459 (1919)

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American Manufacturing Company v. St. Louis


No. 365


Argued April 30, 1919
Decided June 9, 1919
250 U.S. 459

`ERROR TO THE SUPREME COURT
OF THE STATE OF MISSOURI

Syllabus

The question whether a state law or tax deprives a party of constitutional rights depends upon its practical operation and effect. P. 462.

An ordinance conditioning the right to manufacture goods within a city upon the payment of a license tax computed upon the amount of the sales of the goods so manufactured held a tax upon the business of manufacture within the city, and not a tax upon the sales. P. 463.

Such a tax, when computed upon the sales of goods manufactured in the city under the license but removed and afterwards sold beyond the state does not impose a direct burden on interstate commerce or, when the manufacturer is a sister-state corporation, deprive it of property without due process. P. 464.

198 S.W. 1183 affirmed.

The case is stated in the opinion.