Henneford v. Silas Mason Co.
United States Supreme Court
300 U.S. 577 (1937)
To help Washington retailers compete with retailers in states with no sales or use tax, Washington State passed a statute taxing the use of personal property in Washington if purchased in another state. The statute provided credits for tax already paid to Washington or another state. Silas Mason Co. (plaintiff) was hired to construct a dam in Washington, and consequently brought into Washington equipment purchased in other states. Henneford (defendant), the Tax Commission of Washington, charged Silas Mason Co. a 2 percent use tax on said equipment. A district court found the statute to be void on its face, and granted an interlocutory injunction. This case comes on appeal to determine if the statute violates the Commerce Clause of the Constitution.
Rule of Law
Holding and Reasoning (Cardozo, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 168,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 13,800 briefs, keyed to 187 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.