Summary

Tanner v. Little — Opinion of the Court

The separation is artificial. It is the incidents which give character to the business, affecting it with evil, it was thought, provoking therefore against it the power of the state, and taking away from it the immunity it else might have.
It is unimportant what the incidents may be called, whether a method of advertising, discount giving, or profit sharing. Their significance is not in their designations, but in their influence upon the public welfare. And of this the judgment of the legislature must prevail, though it be controverted and opposed by arguments of strength.
Source: Wikisource

Tanner v. Little — Opinion of the Court

As to what extent legislation should interfere in affairs political philosophers have disputed and always will dispute. It is not in our province to engage on either side, nor to pronounce anticipatory judgments. We must wait for the instance. Our present duty is to pass upon the statute before us, and if it has been enacted upon a belief of evils that is not arbitrary we cannot measure their extent against the estimate of the legislature.
Source: Wikisource

Tanner v. Little — Opinion of the Court

It is plainly manifest that no merchant could afford to pay the sum of $6,000 annually for the mere privilege of giving away trading stamps or allowing discounts on his cash sales. But if this were the only objection to the act, it may be that the courts would be powerless to enjoin its execution. The power of taxation rests upon necessity and is inherent in every independent state.
Source: Wikisource

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