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CHASSANIOL V. CITY OF GREENWOOD, 291 U. S. 584 (1934)

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U.S. Supreme Court

Chassaniol v. City of Greenwood, 291 U.S. 584 (1934)

Chassaniol v. City of Greenwood

No. 428

Argued February 6, 1934

Decided March 12, 1934

291 U.S. 584

Syllabus

The business of buying and selling cotton locally produced, processed and warehoused, is local in character, and a local occupation tax upon the buyer does not contravene the Commerce Clause, although the course of the business be such that all of the cotton so bought is chanroblesvirtualawlibrary

Page 291 U. S. 585

ultimately shipped by the buyer in interstate or foreign commerce. Federal Compress & Warehouse Co. v. McLean, ante, p. 291 U. S. 13. P. 586. 166 Miss. 848, 148 So. 781, affirmed.

Appeal from the affirmance of a judgment of a Circuit Court of Mississippi, which sustained on appeal an order of the City Council of Greenwood refusing a refund Or taxes.





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