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CARSON v. ROANE-ANDERSON CO.

No. 186.

342 U.S. 232 (1952)

72 S.Ct. 257

96 L.Ed. 257

CARSON, COMMISSIONER OF FINANCE & TAXATION, v. ROANE-ANDERSON COMPANY ET AL.

Supreme Court of United States.

Decided January 7, 1952.

Attorney(s) appearing for the Case

Allison B. Humphreys, Jr., Assistant Attorney General of Tennessee, argued the cause for petitioner. With him on the briefs were Roy H. Beeler, Attorney General, and William F. Barry, Solicitor General.

Oscar H. Davis argued the cause for the United States, respondent. With him on the brief were Solicitor General Perlman, Acting Assistant Attorney General Slack and Berryman Green.

S. Frank Fowler submitted on brief for respondents.

Smith Troy, Attorney General, and C. John Newlands, Assistant Attorney General, filed a brief for the State of Washington, as amicus curiae, urging reversal.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The Retailers' Sales Tax Act of Tennessee, Tenn. Acts 1947, c. 3, imposes a sales tax on the sale of goods in Tennessee and a use tax on the use within the state of goods purchased elsewhere. Tennessee collected these taxes from respondents who paid them under protest and then brought these suits to recover them and to enjoin future collections. Two of the respondents are private companies who are contractors...

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