[DOWNLOAD] "Minnesota v. National Tea Co. Et Al." by Supreme Court of the United States # eBook PDF Kindle ePub Free

eBook details

Title: Minnesota v. National Tea Co. Et Al.
Author : Supreme Court of the United States
Release Date : January 25, 1940
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

In 1933 Minnesota enacted a chain store tax (L. 1933, c. 213) one item of which was a tax on gross sales. ? 2 (b). The gross sales tax was graduated: one-twentieth of one per cent was applied on that portion of gross sales not in excess of $100,000; and larger percentages were applied as the volume of gross sales increased, until one per cent was exacted on that portion of gross sales in excess of $1,000,000. Respondents (chain stores conducting retail businesses in Minnesota) paid under protest the gross sales tax demanded by the Minnesota Tax Commission for the years 1933 and 1934 and thereafter