Mahlon Pitney

Name: Wagner v. City of Covington — Opinion of the Court
Author: Mahlon Pitney

Wagner v. City of Covington — Opinion of the Court

Summary

“Wagner v. City of Covington — Opinion of the Court”, is a work by Mahlon Pitney. It explores elements such as Covington, plaintiffs and sales.

Quotes from Wagner v. City of Covington — Opinion of the Court (Mahlon Pitney)

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ Of course the transportation of plaintiffs' goods across the state line is of itself interstate commerce; but it is not this that is taxed by the city of Covington, nor is such commerce a part of the business that is taxed, or anything more than a preparation for it. So far as the itinerant vending is concerned, the goods might just as well have been manufactured within the state of Kentucky; to the extent that plaintiffs dispose of their goods in that kind of sales, they make them the subject of local commerce ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ It is important to observe the precise point that we have to determine. It is indisputable that with respect to the goods occasionally carried upon plaintiff's wagon from one state to the other in response to orders previously received at their place of business in Cincinnati, plaintiffs are engaged in interstate commerce, not subject to the licensing power of the Kentucky municipality. ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ They have a list of retail dealers in Covington to whom they have been and are in the habit of making sales. Two or three times a week a wagon or other vehicle owned by plaintiffs is loaded at the factory in Cincinnati and sent across the river to Covington, and calls upon the retail dealers mentioned, many of whom have been for years on plaintiffs' list and have purchased their goods under a general understanding that plaintiffs' vehicle would call occasionally and furnish them with such soft drinks as they might need or desire to purchase from plaintiffs. ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ The retail dealers usually pay cash, and purchase only the contents of the bottles, while the bottles and cases remain the property of plaintiffs and are subsequently collected, when empty, by plaintiffs' drivers or agents on their regular visits. There are, however, a few customers who pay for and thereafter own the bottles in which distilled water is delivered. The ordinances were and are respectively applicable to all wholesale dealers in such soft drinks in Covington, whether the goods were or are manufactured within or without the state. ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ From the facts recited it is evident that, in essence, that part of plaintiffs' business which is subjected to regulation is the business of itinerant vender or peddler; a traveling from place to place within the state, selling goods that are carried about with the seller for the purpose. Plaintiffs in error insist that this view of the matter is untenable, because the courts of Kentucky have held that sales made to a retail merchant for resale do not constitute peddling within the meaning of the statutes of that state. ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ We have then, a state tax upon the business of an itinerant vender of goods as carried on within the state, a tax applicable alike to all such dealers, irrespective of where their goods are manufactured, and without discrimination against goods manufactured in other states. ”

[↩︎]

Source: Wikisource

Mahlon Pitney, Wagner v. City of Covington — Opinion of the Court

“ The soft drinks in question are delivered in stopped bottles or siphons, according to their nature, and these are placed (at the bottling works) in separate wooden or metal cases, each case being open at the top and holding a certain number of bottles or siphons, according to the nature of the drinks and the custom of the trade. The filled bottles or siphons are carried upon the vehicle, sold, and delivered in these cases; each case remaining entire and unbroken, and nothing less than a case being sold or delivered. ”

Mahlon Pitney

Summary

Quotes from Wagner v. City of Covington — Opinion of the Court (Mahlon Pitney)

Common terms

Similar works

Get perspective with Kwize: daily news enlightened by great literature