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PECK & CO. v. LOWE

No. 234.

247 U.S. 165 (1918)

38 S.Ct. 432

62 L.Ed. 1049

WILLIAM E. PECK & COMPANY, INCORPORATED, v. LOWE, COLLECTOR OF INTERNAL REVENUE, SECOND DISTRICT OF NEW YORK.

Supreme Court of United States.

Decided May 20, 1918.

Attorney(s) appearing for the Case

Mr. Charles P. Spooner and Mr. Richard V. Lindabury, with whom Mr. John C. Spooner and Mr. Ralph T. Keyser were on the briefs, for plaintiff in error.

Mr. Assistant Attorney General Fitts for defendant in error.

MR. JUSTICE VAN DEVANTER delivered the opinion of the court.

This was an action to recover a tax paid under protest and alleged to have been imposed contrary to the constitutional provision (Art. 1, § 9, cl. 5) that "No tax or duty shall be laid on articles exported from any State." The judgment below was for the defendant. 234 Fed. Rep. 125.

The plaintiff is a domestic corporation chiefly engaged in buying goods...

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