minnesota
national
tea
company
argued
march
decided
march
matthias
orfield
george
markham
paul
petitioner
michael
doherty
paul
respondents
justice
douglas
delivered
opinion
minnesota
enacted
chain
store
tax
one
item
tax
gross
sales
sec
gross
sales
tax
graduated
one
per
cent
applied
portion
gross
sales
excess
larger
percentages
applied
volume
gross
sales
increased
one
per
cent
exacted
portion
gross
sales
excess
respondents
chain
stores
conducting
retail
businesses
minnesota
paid
protest
gross
sales
tax
demanded
minnesota
tax
commission
years
thereafter
sued
state
refunds
judgments
granting
refunds
affirmed
minnesota
granted
certiorari
importance
constitutional
issues
involved
stewart
dry
goods
lewis
valentine
great
atlantic
pacific
tea
cases
asserted
controlled
decision
threshold
inquiry
applicability
stewart
valentine
cases
facts
met
question
decisive
present
petition
question
jurisdiction
minnesota
discussed
equal
protection
clause
fourteenth
amendment
federal
constitution
also
art
minnesota
constitution
provides
shall
uniform
upon
class
subjects
said
provisions
federal
state
constitutions
impose
identical
restrictions
upon
legislative
power
state
respect
classification
purposes
taxation
stated
whether
imposition
graduated
gross
sales
tax
upon
engaged
conducting
chain
stores
discriminatory
owners
thus
violating
constitutional
requirement
uniformity
quoted
conclusion
lower
minnesota
statute
violated
federal
state
constitution
adverted
briefly
three
former
decisions
interpreted
art
minnesota
constitution
quoted
one
merely
added
much
cases
proceeded
discussion
cases
based
solely
fourteenth
amendment
federal
constitution
discussion
art
minnesota
constitution
general
terms
analysis
fourteenth
amendment
specifically
related
chain
store
taxation
distinguished
decisions
held
number
stores
given
chain
affords
appropriate
basis
classification
imposition
progressively
higher
taxes
stated
question
presented
directly
passed
upon
adversely
state
contention
five
cases
stewart
dry
goods
lewis
supra
valentine
great
atlantic
pacific
tea
supra
ed
schuster
henry
lane
drug
stores
lee
great
atlantic
pacific
tea
harvey
added
tax
involved
fours
struck
stewart
dry
goods
lewis
supra
quoted
approval
opinion
ed
schuster
henry
supra
concluded
following
statement
think
five
cases
referred
definitely
finally
disposed
legal
problem
presented
make
needless
us
analyze
discuss
great
number
tax
cases
constitutional
question
involved
cases
attention
called
directly
deciding
question
presented
opinion
follow
duty
italics
added
respondents
contend
held
statute
invalid
violation
federal
constitution
also
state
constitution
hence
seek
invoke
familiar
rule
judgment
state
rests
two
grounds
one
involving
federal
question
take
jurisdiction
fox
film
muller
lynch
new
york
ex
rel
pierson
new
york
city
central
savings
bank
support
position
point
discussion
minnesota
constitution
fact
syllabus
tax
violative
federal
state
constitutions
latter
referred
minnesota
authority
makes
syllabi
law
case
former
opinion
quite
inconclusive
opinion
whole
leaves
impression
probably
felt
constrained
rule
five
decisions
cited
held
gross
sales
taxes
unconstitutional
reason
fourteenth
amendment
least
meaning
words
used
taken
literally
stated
question
presented
ruled
five
cases
question
federal
one
connection
perhaps
significant
stated
follow
decisions
duty
enough
said
demonstrate
considerable
uncertainty
precise
grounds
decision
sufficient
reason
us
decline
time
review
federal
question
asserted
present
honeyman
hanan
consistently
policy
passing
upon
questions
constitutional
nature
clearly
necessary
decision
case
mean
dismiss
petition
frequently
held
exercise
appellate
jurisdiction
power
correct
errors
law
judgment
review
also
make
disposition
case
justice
requires
state
tax
commission
van
cott
patterson
alabama
principle
applied
cases
coming
state
courts
supervening
changes
occurred
since
entry
judgment
record
failed
adequately
state
facts
underlying
decision
federal
question
grounds
state
decision
obscure
honeyman
hanan
supra
cases
cited
principle
also
applied
state
tax
commission
van
cott
supra
said
page
page
state
fact
intend
alternatively
base
decision
upon
state
statute
upon
immunity
thought
granted
constitution
interpreted
two
grounds
interwoven
unable
conclude
judgment
rests
upon
independent
interpretation
state
law
procedure
case
vacate
judgment
remand
cause
proceedings
federal
question
might
dissected
state
federal
questions
clearly
separated
type
case
deem
essential
procedure
followed
possible
state
employed
decisions
federal
constitution
merely
persuasive
authorities
independent
interpretation
state
constitution
true
jurisdiction
review
state
tax
commission
van
cott
supra
hand
content
dismissal
petition
strong
indication
federal
constitution
judicially
construed
controlled
decision
state
merely
said
fourteenth
amendment
construed
law
land
obedience
must
given
jurisdiction
seem
inescapable
follow
though
state
might
given
chosen
different
construction
identical
provision
state
constitution
minnesota
take
unequivocal
position
hand
declare
independence
decisions
state
constitutional
provision
avowedly
identity
scope
relevant
clause
fourteenth
amendment
latter
respect
case
differs
new
york
city
central
savings
bank
supra
cases
new
york
appeals
professes
go
state
federal
due
process
clauses
clearly
rest
upon
adequate
nonfederal
ground
ruled
conception
due
process
governs
though
phrase
federal
constitution
may
given
different
scope
decisions
see
ives
south
buffalo
railway
instant
case
therefore
presents
intermediate
situation
application
procedure
followed
state
tax
commission
van
cott
supra
peculiarly
appropriate
important
indulge
needless
dissertations
constitutional
law
fundamental
state
courts
left
free
unfettered
us
interpreting
state
constitutions
equally
important
ambiguous
obscure
adjudications
state
courts
stand
barriers
determination
validity
federal
constitution
state
action
intelligent
exercise
appellate
powers
compels
us
ask
elimination
obscurities
ambiguities
opinions
cases
ascertain
whether
jurisdiction
review
invoked
procedure
responsibility
striking
upholding
state
legislation
fairly
placed
course
assures
important
federal
issues
argued
reach
adjudication
state
courts
final
arbiters
important
issues
federal
constitution
encroach
constitutional
jurisdiction
mere
technical
rule
rule
convenience
touches
division
authority
state
courts
equal
importance
explicitness
highest
courts
keep
within
bounds
respective
jurisdictions
reasons
vacate
judgment
minnesota
remand
cause
proceedings
ordered
judgment
vacated
cause
remanded
justice
mcreynolds
took
part
decision
case
chief
justice
hughes
dissenting
think
sound
principle
governing
exercise
jurisdiction
requires
dismissal
writ
see
reason
doubt
minnesota
held
tax
question
laid
violation
uniformity
clause
state
constitution
shown
seems
discussion
question
conclusively
appears
syllabus
definitely
tax
art
minnesota
requires
cases
decided
shall
give
decision
writing
headnotes
briefly
stating
points
decided
mason
sec
obedience
statute
thus
given
explicitly
syllabus
deliberate
construction
decided
decision
thus
rested
upon
adequate
ground
accordance
doctrine
without
jurisdiction
fox
film
corporation
muller
case
record
leaves
us
uncertainty
actually
determined
state
honeyman
hanan
state
tax
commission
van
cott
supervening
changes
since
entry
judgment
gulf
colorado
santa
fe
dennis
patterson
alabama
find
warrant
vacating
judgment
either
grounds
fact
provisions
state
federal
constitutions
may
similar
even
identical
justify
us
disturbing
judgment
state
quately
rests
upon
application
provision
constitution
state
may
influenced
reasoning
opinions
makes
differance
state
may
persuaded
majority
opinions
may
prefer
reasoning
dissenting
judges
judgment
state
upon
application
constitution
remains
judgment
without
jurisdiction
review
whether
case
thought
state
tax
repugnant
federal
constitution
consistent
judgment
state
tax
violated
state
constitution
still
stand
supposed
minnesota
fully
conscious
independent
authority
construe
constitution
state
whatever
reasons
may
adduce
minnesota
said
reed
bjornson
referring
question
presented
federal
constitution
interpretation
constitution
course
final
disposition
case
directly
within
recent
unanimous
ruling
new
york
city
central
savings
bank
case
appeals
new
york
decided
state
statute
repugnant
due
process
clause
state
constitution
clause
due
process
clause
fourteenth
amendment
held
also
violated
central
sav
bank
city
new
york
declined
jurisdiction
upon
ground
judgment
state
applying
state
constitution
rested
upon
adequate
ground
despite
reliance
upon
decisions
justice
stone
justice
roberts
join
opinion
footnotes
extra
respondents
also
paid
protest
portion
chain
store
tax
based
upon
number
stores
within
state
item
composite
tax
upheld
lower
minnesota
appeal
taken
gross
sales
feature
chain
store
tax
eliminated
extra
page
page
cited
reed
bjornson
reference
minnesota
constitutional
law
limited
following
cases
hold
general
rule
wide
discretion
classifying
property
purposes
taxation
classification
must
based
differences
furnish
reasonable
ground
making
distinction
several
classes
differences
must
wanting
substance
classification
results
permitting
one
escape
burden
imposed
another
substantially
similar
circumstances
conditions
rule
uniformity
established
constitution
requires
similarly
situated
shall
treated
alike
state
minnesota
farmers
mut
ins
state
ex
rel
mudeking
parr
improvement
third
street
state
board
tax
commissioners
jackson
liggett
lee
fox
standard
oil
great
atlantic
pacific
tea
grosjean
page
page
statute
required
prepare
syllabus
mason
see
state
hauser
ohio
hart
andrews
ohio
thackery
helfrich
ohio