grosjean american press argued decided february appeal district eastern district louisiana charles rivet new orleans gaston porterie atty appellant esmond phelps new orleans elisha hanson washington appellees justice sutherland delivered opinion suit brought appellees nine publishers newspapers state louisiana enjoin enforcement provisions section act legislature louisiana known act passed approved july follows every person firm association corporation domestic foreign engaged business selling making charge advertising advertisements whether printed published printed published newspaper magazine periodical publication whatever circulation copies per week displayed exhibited displayed exhibited means moving pictures state louisiana shall addition taxes licenses levied assessed state pay license tax privilege engaging business state two per cent gross receipts business nine publishers brought suit publish thirteen newspapers thirteen publications ones within state louisiana circulation copies per week although lower finds four daily newspapers circulation less copies pert week competition published appellees circulation advertising addition weekly newspapers published state also competition greater less degree newspapers appellees revenue derived appellees newspapers comes almost entirely regular subscribers purchasers thereof payments received insertion advertisements therein act requires every one subject tax file sworn report every three months showing amount gross receipts business described section resulting tax must paid report filed failure file report pay tax thus provided constitutes misdemeanor subjects offender fine exceeding imprisonment exceeding six months violation corporation violating acts subjects payment recovered suit appellees corporations lower entered decree appellees granted permanent injunction first appellant assails federal jurisdiction ground matter controversy exceed sum value required paragraph section judicial code case arises federal constitution bill alleges record shows requisite amount involved respect six nine appellees enough sustain jurisdiction district motion dismiss say bill form properly denied motion dismiss made considered lower three appellees respect jurisdictional amount insufficient question therefore us rio grande wall gibson shufeldt second objection also made bill make case equitable relief objection clearly without merit pointed ohio oil conway laws louisiana afford remedy whereby restitution taxes property exacted may enforced even payment made protest compulsion true present act contains provision section effect established satisfaction supervisor public accounts state payment made act due collectible supervisor authorized refund amount funds hand collected virtue act remitted state treasurer according law seems clear refers payment due collectible within terms act authorize refund ground act invalid moreover act allows supervisor make remittances immediately state treasurer taxes paid act requires later day last day preceding quarter even right refund sooner exercised lost whether aggrieved taxpayer may obtain relief section best matter speculation view properly said exists plain adequate complete remedy law davis wakelee union pac board weld county third validity act assailed violating federal constitution two particulars abridges freedom press contravention due process clause contained section fourteenth amendment denies appellees equal protection laws contravention amendment first point presents question utmost gravity importance well made goes heart natural right members organized society common good impart acquire information common interests first amendment federal constitution provides shall make law abridging freedom speech press provision restraint upon powers precluded abridging freedom speech press force due process clause fourteenth amendment case hurtado california held term process law require presentment indictment grand jury prerequisite prosecution state criminal offense important point conclusion deduced fact fifth amendment contains due process law clause national aspect also required indictment prerequisite prosecution crime federal law thought since part amendment regarded superfluous term process law ex vi termini include presentment indictment grand jury case due process law clause fourteenth amendment interpreted used sense greater extent powell state alabama held light subsequent decisions sweeping language hurtado case accepted without qualification concluded certain fundamental rights safeguarded first eight amendments federal action also guarded state action due process law clause fourteenth amendment among fundamental right accused aid counsel criminal prosecution freedom speech press rights fundamental character safeguarded due process law clause fourteenth amendment abridgement state legislation likewise settled series decisions beginning gitlow people state new york ending near state minnesota word contained amendment embraces right person free physical restraint right free enjoyment faculties well allgeyer state louisiana appellant contends fourteenth amendment apply corporations partly true corporation held within meaning privileges immunities clause paul virginia wall corporation within meaning equal protection due process law clauses clauses involved covington turnpike road sandford smyth ames tax imposed designated tax privilege engaging business say business selling making charge advertising applied appellees tax per cent gross receipts derived advertisements carried newspapers newspapers enjoy circulation copies per week thus operates restraint double sense first effect curtail amount revenue realized advertising second direct tendency restrict circulation plain enough consider increased high degree valid magnano hamilton cases cited well might result destroying advertising circulation determination question whether tax valid respect point review requires examination history circumstances antedated attended adoption abridgement clause first amendment since clause expresses one principles liberty justice lie base civil political institutions hebert state louisiana embodied concept process law twining state new jersey therefore protected hostile state invasion due process clause fourteenth amendment cf powell state alabama supra pages history long one present purposes may greatly abbreviated century prior adoption indeed many years discloses persistent effort part british government prevent abridge free expression opinion seemed criticize exhibit unfavorable light however truly gaencies operations government struggle proponents measures end asserted right free expression continuous unceasing early john milton liberty unlicensed printing assailed act parliament passed providing censorship press previous publication vigorously defended right every man make public honest views previous censure declared impossibility finding man base enough cept office censor time good enough allowed perform duties collett history taxes knowledge vol pp act expired terms never renewed liberty press thus became pointed wickwar struggle freedom press merely right liberty publish without license formerly published one mere exemption previous censorship soon recognized narrow view liberty press response message queen anne hansard parliamentary history england vol parliament imposed tax upon newspapers upon advertisements collett vol pp main purpose taxes suppress publication comments criticisms objectionable crown admit doubt stewart lennox taxes knowledge scottish historical review followed century resistance evasion taxes agitation repeal article last referred written pointed taxes constituted one factors aroused american colonists protest taxation purposes home government revolution really began government sent stamps newspaper duties american colonies duties quite commonly characterized knowledge phrase used purpose describing effect exactions time condemning taxes intended effect curtailing circulation newspapers particularly cheaper ones whose readers generally found among masses people went almost without question even part defended act may constitutional history england ed vol discussing control censure says new restraint devised form stamp duty newspapers advertisements purpose repressing libels policy found effectual limiting circulation cheap papers improved upon two following reigns continued high esteem time collett vol says man carried printing publishing livelihood actually mercy commissioners stamps chose exert powers citations similar import might multiplied many times foregoing enough demonstrate beyond peradventure adoption english newspaper stamp tax tax advertisements revenue subordinate concern dominant controlling aim prevent curtail opportunity acquisition knowledge people respect governmental affairs idle suppose many best men england century time waged stubborn often precarious warfare taxes mere matter taxation involved aim struggle relieve taxpayers burden establish preserve right english people full information respect doings misdoings government upon correctness conclusion characterization exactions knowledge sheds flood corroborative light ultimate informed enlightened public opinion thing stake erskine great speech defense paine said liberty opinion keeps governments due subjection duties erskine speeches high vol see may constitutional history england ed vol pp four years congress proposed first amendment massachusetts legislature following english example imposed stamp tax newspapers magazines following year advertisement tax imposed taxes met violent opposition former repealed latter duniway freedom press massachusetts pp framers first amendment familiar english struggle continued nearly eighty years destined go another years end time culminated lasting abandonment obnoxious taxes framers likewise familiar recent massachusetts episode occurrence much bring adoption amendment see pennsylvania federal constitution predominant influence must come english experience impossible concede words press framers amendment intended adopt merely narrow view reflected law england freedom consisted immunity previous censorship abuse permanently disappeared english practice equally impossible believe intended bring within reach words modes restraint embodied two forms taxation already described belief must rejected face purpose exactions general adverse sentiment colonies respect undoubtedly range constitutional provision phrased terms common law sometimes may fixed recourse applicable rules law doctrine justifies recourse like canons construction must yield compelling reasons whenever exist cf continental illinois nat bank trust chicago rock island ry obviously subject qualification commonlaw rule invoked shall one rejected ancestors unsuited civil political conditions den ex dem murray hoboken land improvement waring et al clarke powell state alabama supra pages light said evident restricted rules english law respect freedom press force constitution adopted never accepted american colonists first amendment meant preclude national government fourteenth amendment preclude adopting form previous restraint upon printed publications circulation including theretofore effected two wellknown odious methods occasion near state minnesota supra pages et discuss length subject general aspect conclusion stated object constitutional provisions prevent previous restraints publication careful limit protection right particular way abridging liberty press within meaning constitutional provision broadly said meant although exclusively immunity previous restraints censorship judge cooley laid test applied evils prevented censorship press merely action government means might prevent free general discussion public matters seems absolutely essential prepare people intelligent exercise rights citizens cooley constitutional limitations ed intended anything said suggest owners newspapers immune ordinary forms taxation support government ordinary form tax one single kind long history hostile misuse freedom press predominant purpose grant immunity invoked preserve untrammeled press vital source public information newspapers magazines journals country safe say shed continue shed light public business affairs nation instrumentality publicity since informed public opinion potent restraints upon misgovernment suppression abridgement publicity afforded free press regarded otherwise grave concern tax involved bad takes money pockets appellees wholly different question presented bad light history present setting seen deliberate calculated device guise tax limit circulation information public entitled virtue constitutional guaranties free press stands one great interpreters government people allow fettered fetter view persistent search new subjects taxation without significance single exception louisian statute far discover state one hundred fifty years national existence undertaken impose tax like question form tax imposed suspicious measured limited volume advertisements measured alone extent circulation publication advertisements carried plain purpose penalizing publishers curtailing circulation selected group newspapers reached conclusion act imposing tax question unconstitutional due process law clause abridges freedom press deem unnecessary consider ground assigned also constitutes denial equal protection laws decree affirmed