HENNEFORD V. SILAS MASON CO., INC. 300 U.S. 577 (1937) CASE BRIEF

HENNEFORD V. SILAS MASON CO., INC.

300 U.S. 577 (1937)

NATURE OF THE CASE: This was a dispute over a tax levied by the incoming state on chattels purchased in one state but used in the taxing state.

FACTS: Silas (P) was engaged as a contractor or sub in the building of the Grand Coulee Dam on the Columbia River. P brought into the state of Washington (D) machinery and supplies worth approximately $900,000. That machinery and supplies were purchased in other states. D levied upon P a use property tax of $18,423.78 (2% of the cost) and made the demand for payment. Property purchased within the state was not subject to the use tax; only property purchased outside the state was subject to that tax but the law had provisions for making sure that double payment was not extracted. P refused to pay and the District Court of three judges adjudged the statute void on its face. This appeal resulted.

ISSUE:

RULE OF LAW:

HOLDING AND DECISION:

LEGAL ANALYSIS:

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