DOCKET NO.: None
DECIDED BY: Waite Court (1882-1887)
ARGUED: Apr 03, 1884
DECIDED: May 04, 1885
Facts of the case
A Louisiana law assessed an annual tax on goods which remained stored on flat boats prior to sale. Brown, a representative of a Pennsylvania coal mining company, refused to pay the tax on a load of coal which had been shipped to an agent in New Orleans.
Did the Louisiana law violate the Constitution by posing an improper restriction on interstate commerce?