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I. M. Darnell & Son Co. v. Memphis, 208 U.S. 113 (1908)
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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.
I. M. Darnell & Son Co. v. Memphis, 208 U.S. 113 (1908)
I. M. Darnell & Son Co. v. City of Memphis No. 75 Argued December 16, 1907 Decided January 20, 1908 208 U.S. 113
IN ERROR TO THE SUPREME COURT
OF THE STATE OF TENNESSEE
Syllabus
While a state may tax property which has moved in the channels of interstate commerce after it is at rest within the state and has become commingled with the mass of property therein, it may not discriminate against such property by imposing upon it a burden of taxation greater than that imposed upon similar domestic property.
The exemption from taxation in ch. 258 of the acts of Tennessee of 1903 of growing crops and manufactured articles from the produce of the state in the hands of the manufacturer is a discrimination against similar property, the product of the soil of other states, brought into that state, and is therefore a direct burden upon interstate commerce and repugnant to the commerce clause of the Constitution of the United States.
Quaere, and not decided, whether such provision of exemption is valid under the equal protection clause of the Fourteenth Amendment.
116 Tenn. 424 reversed.
The facts are stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," I. M. Darnell & Son Co. v. Memphis, 208 U.S. 113 (1908) in 208 U.S. 113 208 U.S. 115. Original Sources, accessed September 7, 2025, http://www.originalsources.com/Document.aspx?DocID=WSPTWJPI8WV3APA.
MLA:
U.S. Supreme Court. "Syllabus." I. M. Darnell & Son Co. v. Memphis, 208 U.S. 113 (1908), in 208 U.S. 113, page 208 U.S. 115. Original Sources. 7 Sep. 2025. http://www.originalsources.com/Document.aspx?DocID=WSPTWJPI8WV3APA.
Harvard:
U.S. Supreme Court, 'Syllabus' in I. M. Darnell & Son Co. v. Memphis, 208 U.S. 113 (1908). cited in 1908, 208 U.S. 113, pp.208 U.S. 115. Original Sources, retrieved 7 September 2025, from http://www.originalsources.com/Document.aspx?DocID=WSPTWJPI8WV3APA.
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