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Constitutional Law - Agricultural Adjustment Act - Validity Of Milk Licenses Under Section 8 (3)
Constitutional Law - Agricultural Adjustment Act - Validity Of Milk Licenses Under Section 8 (3)
Michigan Law Review
Pursuant to the authorization of Section 8 (3) of the Agricultural Adjustment Act, the Secretary of Agriculture issued a blanket license in the Baltimore Sales Area whereby the distributors of fluid milk or its products in the current of interstate or foreign commerce were subjected to detailed regulation of production and purchase and resale prices. The plaintiff dairy company, handling milk produced and consumed exclusively within the state, sought an in junction against the enforcement of the license. Held, in granting a final decree, that the plaintiff's activities were not in the current of and that they did not …
Taxation-Constitutional Limitations On Sales Taxes
Taxation-Constitutional Limitations On Sales Taxes
Michigan Law Review
There are twenty-three states having general sales tax statutes today. For the most part these statutes have been prompted by the recent economic depression as emergency measures. Most of them are license or privilege taxes, and are of two classes: those of the first type are sales taxes in name only, and consist of taxes upon the privilege of engaging in various occupations, of which selling personal property is but one; those of the second type are taxes solely upon the privilege of selling personal property at retail. Such taxes have met with considerable opposition in the form of litigation, …