Louis Brandeis

“ The corporation is in no sense a servant. It is an independent concern-a contractor. But even if it could be deemed a servant of the producer of the cane, this view would not aid the corporation. It is taxed not on sugar owned by the grower, but on sugar which it acquired and then sold on its own account. The nature of the transaction by which the corporation acquired the sugar is not of legal significance. The tax is solely on the sale. If the sugar be deemed to have been bought by the corporation and then sold, it was a merchant in the common acceptation of the term. ”

“ Things subject to a specific tax.' Sugar confessedly is not. The second exception is: ' (b) Agricultural products when sold by the producer or owner of the land where grown, or by any other person other than a merchant or commission merchant, whether in their original state or not.' Exception (b) affords no immunity to the corporation. Sugar cane is an 'agricultural product' and the grower would doubtless have immunity on the sale of his half of the sugar made therefrom provided he sold it himself or through some one other than a merchant (including the manufacturer) or a commission merchant. ”

“ Percentage tax on merchants' sales.-All merchants not herein specifically exempted shall pay a tax of one per centum on the gross value in money of the commodities, goods, wares, and merchandise sold, bartered, exchanged, or consigned abroad by them, such tax to be based on the actual selling price or value of the things in question at the time they are disposed of or consigned, whether consisting of raw material or of manufactured or partially manufactured products, and whether of domestic or foreign origin. ”