Charles Evans Whittaker

Name: Allied Stores of Ohio Inc. v. Bowers — Opinion of the Court
Author: Charles Evans Whittaker

Summary

“Allied Stores of Ohio Inc. v. Bowers — Opinion of the Court”, is a work by Charles Evans Whittaker. It explores elements such as Ohio, the Equal Protection Clause and nonresidents.

Quotes from Allied Stores of Ohio Inc. v. Bowers… (Charles Evans Whittaker)

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ When dealing with their proper domestic concerns, and not trenching upon the prerogatives of the National Government or violating the guaranties of the Federal Constitution, the States have the attribute of sovereign powers in devising their fiscal systems to ensure revenue and foster their local interests. Of course, the States, in the exercise of their taxing power, are subject to the requirements of the Equal Protection Clause of the Fourteenth Amendment. ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ As my Brethren's opinion makes clear, a rational basis can be found for this exercise by Ohio of the latitude permitted it to define classifications under the Equal Protection Clause. One could, in fact, be found in the concept that it is proper that those who are bound to a State by the tie of residence and accordingly the more permanently receive its benefits are proper persons to bear the primary share of its costs. ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ But this is not because no rational ground can be conceived for a classification which discriminates against nonresidents solely because they are nonresidents: could not such a ground be found in the State's benign and beneficent desire to favor its own residents, to increase their prosperity at the expense of outlanders, to protect them from, and give them an advantage over, 'foreign' competition? ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ Does the proviso exempting 'merchandise or agricultural products belonging to a nonresident * * * if held in a storage warehouse for storage only' deny to appellant, a resident of the State, the equal protection of the laws within the meaning of the Fourteenth Amendment? The applicable principles have been often stated and are entirely familiar. The States have a very wide discretion in the laying of their taxes. ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ A merchant's personal property is valued for tax purposes 'by taking the amount in value on hand, as nearly as possible, in each month of the next preceding year in which he has been engaged in business, adding together such amounts, and dividing the aggregate amount by the number of months that he has been in business during such year.' Title 57, Page's Ohio Rev.Code Ann.1953, § 5711.15.↑ The Supreme Court of Ohio has held that a foreign corporation, although authorized to do and doing a local business in Ohio, is a nonresident within the meaning of the proviso here in question. ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ Because there are 49 States and much of the Nation's commercial activity is carried on by enterprises having contacts with more States than one, a common and continuing problem of constitutional interpretation has been that of adjusting the demands of individual States to regulate and tax these enterprises in light of the multistate nature of our federation. ”

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Source: Wikisource

Charles Evans Whittaker, Allied Stores of Ohio Inc. v. Bowers…

“ The State may impose different specific taxes upon different trades and professions and may vary the rate of excise upon various products. It is not required to resort to close distinctions or to maintain a precise, scientific uniformity with reference to composition, use or value. ”

Charles Evans Whittaker

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