Summary

Portrait of James Clark McReynolds James Clark McReynolds Leonard v. Earle — Opinion of the Court

But if the condition of any state, in the judgment of its Legislature, shall require the collection of taxes in kind-that is to say, by the delivery to the proper officers of a certain proportion of products-or in gold or silver bullion, or in anything different from the legal tender currency of the country, the right to make the requirement is unquestionable, being in conflict with no principle of government, and with no provision of the federal Constitution.
Source: Wikisource

Portrait of James Clark McReynolds James Clark McReynolds Leonard v. Earle — Opinion of the Court

From the packer's standpoint empty shells are but ordinary articles of commerce, desirable because convertible into money. Their value is not large and the part taken by the state will be so used as greatly to advantage the business of packing. The purpose in view is highly beneficent and the means adopted are neither arbitrary nor oppressive. The Federal Constitution may not be successfully invoked by selfish packers who seek to escape an entirely reasonable contribution and thereby to thwart a great conservation measure generally approved.
Source: Wikisource

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