Henry Billings Brown

Name: Kehrer v. Stewart — Opinion of the Court
Author: Henry Billings Brown

Kehrer v. Stewart — Opinion of the Court

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“Kehrer v. Stewart — Opinion of the Court”, is a work by Henry Billings Brown. It explores elements such as tax, Atlanta and license.

Quotes from Kehrer v. Stewart — Opinion of the Court (Henry Billings Brown)

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ There could be no doubt whatever that, if the agent carried on his interstate and domestic business in two distinct establishments, one would be subject and the other would not be subject to the tax, and in our view it makes no difference that the two branches of business are carried on in the same establishment. The burden of proof was clearly upon the plaintiff to show that the domestic business was a mere incident to the interstate business. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ The power of taxation overrides any agreement of an employee to serve for a specific sum. His contract remains entirely undisturbed. There was no stipulation for an employment for a definite period; and if there were, it is inconceivable that the state should lose this right of taxation by the fact that the party taxed had entered into an engagement with his employer for a definite period. The tax is an incident to the business, and probably might, under the terms of their contract, be charged up against the employer as one of the necessary expenses of carrying it on. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ The act in question does not deny to the petitioner the equal protection of the laws, as the tax is imposed alike upon the managing agent both of domestic and of foreign houses. In its first opinion in this case the supreme court held that the tax was a vocation or occupation tax, and that it was not designed to apply to every agent or employee of the company, but only to the managing or superintending agent, who is the alter ego of the principal by whom he is employed. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ So, if the stock of a transportation company be taxed by taking as a basis of assessment such proportion of its capital stock as the number of miles of railroad over which its cars are run within the state bear to the whole number of miles over which its cars are run throughout the United States, such assessment does not impinge upon the power of Congress. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ In carrying on the domestic business, petitioner was indistinguishable from the ordinary butcher, who slaughters cattle and sells their carcasses, and in principle it made no difference that the cattle were slaughtered in Chicago and their carcasses sent to Atlanta for sale and consumption in the ordinary course of trade. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ It was admitted by the supreme court of Georgia, in its opinion, and by both parties hereto, that a tax upon the seller of goods is a tax upon the goods themselves (Brown v. Maryland, 12 Wheat. 419, 6 L. ed. 678; Welton v. Missouri, 91 U.S. 275, 23 L. ed. 347) , and that a tax upon goods sold in another state, delivered to a common carrier, and consigned to the purchaser in the state of Georgia, was an illegal interference with interstate commerce. ”

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Source: Wikisource

Henry Billings Brown, Kehrer v. Stewart — Opinion of the Court

“ There is no discrimination in favor of the agents of domestic houses, and, while we may suspect that the act was primarily intended to apply to agents of ultra state houses, there is no discrimination upon the face of the act, and none, so far as the record shows, upon its practical administration. As we have frequently held, the state has the right to classify occupations, and to impose different taxes upon different occupations. ”

Henry Billings Brown

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