MCLEOD V. J. E. DILWORTH CO., 322 U. S. 327 (1944)

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U.S. Supreme Court

McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944)

McLeod v. J. E. Dilworth Co.

No. 311

Argued February 4, 1944

Decided May 15, 1944

322 U.S. 327


A Tennessee corporation which was not qualified to do business in Arkansas, and which had no sales office nor any other place of business in Arkansas, made sales of goods in Tennessee for delivery by common carrier in Arkansas. Though some orders were solicited in Arkansas by traveling salesmen domiciled in Tennessee, all orders were taken subject to acceptance by the corporation in Tennessee; title to the goods passed upon delivery to the carrier in Tennessee, and no collections were made in Arkansas.

Held that the Imposition by Arkansas of a tax on such transactions, under a statute construed by the state court as levying a sales tax and not a use tax (which construction is accepted here), violated the commerce clause of the Federal Constitution. McGoldrick v. Berwind-White Co., 309 U. S. 33, and Wisconsin v. J. C. Penney Co., 311 U. S. 435, distinguished. Pp. 322 U. S. 328, 322 U. S. 330.

205 Ark. 780, 171 S.W.2d 62, affirmed.

Certiorari, 320 U.S. 728, to review the affirmance of a judgment dismissing the complaint in two suits (consolidated for trial) to enforce a state tax.


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