Western Live Stock v. Bureau of Revenue
United States Supreme Court
303 U.S. 250 (1938)
- Written by Eric Miller, JD
Facts
New Mexico levied a tax on newspapers and magazines based on gross receipts from the sale of advertising space. Western Live Stock (plaintiff) was a magazine created within the state of New Mexico but distributed nationwide. The publication alleged that the state tax violated the Commerce Clause because revenue from its interstate circulation factored into the gross receipts being taxed. The New Mexico state courts upheld the tax. The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Stone, J.)
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