Kehrer v. Stewart

by Henry Billings Brown

United States Supreme Court

197 U.S. 60

Kehrer  v.  Stewart

 Argued: January 24, 25, 1905. --- Decided: February 27, 1905

Mr. Alexander W. Smith for plaintiff in error.

This was an action by Kehrer against the tax collector of the county of Fulton to recover back a tax of $200, with interest and costs, paid to Stewart under protest, such tax having been assessed against him under the general tax law of the state, of December 21, 1900, which provided that there should be assessed and collected 'upon all agents of packing houses doing business in this state, $200 in each county where said business is carried on.' Petitioner charged the law to be a violation of the 14th Amendment.

Defendant demurred to the petition, and this demurrer being overruled, a writ of error was taken from the supreme court, which reversed the judgment of the court below in overruling the demurrer. 115 Ga. 184, 41 S. E. 680. Plaintiff thereupon amended his petition, insisting that the tax denied him due process of law as well as the equal protection of the law, impaired the obligation of his contract with the firm, and was also in conflict with the commerce clause of the Constitution of the United States. The defendant demurred to the amended petition. The court sustained the demurrer and the supreme court affirmed its action. 117 Ga. 969, 44 S. E. 854.

[Argument of Counsel from pages 61-63 intentionally omitted]

Mr. John C. Hart for defendant in error.

Mr. Justice Brown delivered the opinion of the court:

Notes