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Chain Store Tax Is Argued Before Supreme CourtWashington, March 6.—The validity of state laws aimed to regulate chain stores by imposing upon them higher taxes than upon in-, dependent single stores was argued yesterday in the Supreme Court. jThe question which was presented in a suit from Indiana, where Lafayette A. Jackson, the proprietor of a chain of 225 stores, successfully attacked the validity of the taxing law which would have required him to pay $5,443. |A federal three-judge court held the taxing law unconstitutional, and the Indiana state board o£ tax commissioenrs appealed to the Supreme Court.Deputy Attorney-General Joseph W. Hutchinson and George W. Hugsmith, of Indiana, argued for the state, taking the broad ground that the legislature had the right j in the exercise of police and taxing powers to enact legislation which would have the effect of imposingtaxes according to the number ofseparate stores operated by one•ownership*.. t \ ‘ *William H. Thompson and Martin A. Schenck argued as counsel for Jackson. They contended the tax was discriminatory and arbitrary, asserting that it w-as not based on income, but exclusively, on ownership. Had Jackson put the] same amount of capital in . cne store, lie would have been required to pay tax of only $3 instead of $5.-433 which it was proposed to tax him on his 225 stores, they said.
Newspaper Details
Muncie Post Democrat
Muncie, Indiana, US
Fri, Mar 06, 1931
Page 1
Full Page
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Anonymous
USA 31 Jan 2020
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