MR. JUSTICE HOLMES delivered the opinion of the court.
This is a bill for an injunction against a tax alleged to be unconstitutional as a regulation of commerce among the States. Upon demurrer three judges sitting in the Circuit Court granted the injunction, and the defendant appealed to this court. The statute in question (March 10, 1910, Sess. Laws 1910, c. 44, p. 65) is entitled `An Act providing for the levy and collection of a gross revenue tax from public service...
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