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HENNEFORD v. SILAS MASON CO.,

No. 418.

300 U.S. 577 (1937)

57 S.Ct. 524

81 L.Ed. 814

HENNEFORD ET AL. v. SILAS MASON CO., INC. ET AL.

Supreme Court of United States.

Reargued March 1, 2, 1937.

Decided March 29, 1937.

Attorney(s) appearing for the Case

Mr. R.G. Sharpe, Assistant Attorney General of Washington, with whom Mr. G.W. Hamilton, Attorney General, was on the brief, for appellants.

Mr. B.H. Kizer, with whom Mr. W.G. Graves was on the brief, for appellees.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

A statute of Washington taxing the use of chattels in that state is assailed in this suit as a violation of the commerce clause (Constitution of the United States. Article I, § 8) in so far as the tax is applicable to chattels purchased in another state and used in Washington thereafter.

Plaintiffs (appellees in this court) are engaged either as contractors...

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