Word: chain
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Dates: during 1930-1939
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...Chain Tax. The chief case that revealed the Supreme Court's change involved a tax imposed in 1929 by Indiana on chain stores. Under this law the first store pays the State $3 per year, the next four pay $10, the next five $15, the next ten $20 and all above that $25. Lafayette Jackson, owner of a grocery chain of 225 stores on which he was taxed $5,443 as compared to $675 for the same number of individual stores, appealed to the Federal Court on the ground that the tax was discriminatory. A circuit court upheld...
...iron rule of equal taxation nor prevent variety or differences in taxation. . . The fact that a statute discriminates in favor of a certain class does not make it arbitrary if the discrimination is founded upon a reasonable distinction. . . . The statute treats upon a similar basis all owners of chain stores. ... This is all the Constitution requires...
What gave the Supreme Court decision in this case added point was the fact that chain-store taxation is a live political issue throughout the Midwest and South. In 37 States chain-store tax legislation is pending. The same politicians who criticized the Supreme Court and Chief Justice Hughes were ready to seize upon its opinion now as a prime argument for pressing this form of taxation. Similar chain-store tax cases from North Carolina and Mississippi are now awaiting Supreme Court action...
...verdict of five to four, the Supreme Court of the United States handed down the decision which refused the rights of American citizens to these two Canadians. As in the chain store decision several days ago, Chief Justice Hughes, it is interesting to note, again joined those able dissenters, Justices Holmes, Brandeis, and Stone, in offering a dissenting opinion...
Each answer was read two or three times by the judges' "staff," then the best ones (about 500) were bound, sent to Editor Ray Long (Cosmopolitan), Chain-Publisher Roy Wilson Howard and Artist Charles Dana Gibson (Life) for final judgment. Only last week were the winners decided...