Hans Rees' Sons, Inc. v. North Carolina ex rel. Maxwell, 283 U.S. 123 (1931)

U.S. Supreme Court, (April 13, 1931)

Docket number: 334

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Text:

U.S. Supreme Court HANS REES' SONS v. STATE OF NORTH CAROLINA EX REL. MAXWELL, 283 U.S. 123 (1931)

[Page 283 U.S. 123, 136]

the taxes as laid were beyond the state's authority. Shaffer v. Carter, 252 U.S. 37, 52, 53 S., 57, 40 S. Ct. 221.

For this reason the judgment must be reversed, and the cause remanded for further proceedings not inconsistent with this opinion.

It is so ordered. Footnotes

Footnote 1 Laws of 1923, c. 4, 201; 1925, c. 101, 201; 1927, c. 80, 311.

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