J. BACON & SONS v. MARTIN(1939)
Mr. Charles I. Dawson, of Louisville, Ky., for appellant.
The Court declined to hear further argument.
Plaintiff sought judgment declaring invalid a statute imposing a tax on 'the receipt of cosmetics in the State by any Kentucky retailer',1 as applied to articles purchased from manufacturers and dealers in other States and transported to plaintiff at its place of business in Kentucky. Plaintiff contended that the tax was on 'the act of receiving' and hence was a direct burden upon interstate commerce. The Court of Appeals of Kentucky thus construed the statute:
Adhering to that construction, the state court affirmed the present judgment sustaining the tax. 273 Ky. 389, 116 S.W.2d 963. The plaintiff appeals.
The construction of the statute by the state court is binding upon us. Supreme Lodge, Knights of Pythias v. Meyer, 265 U.S. 30, 32 , 33 S., 44 S.Ct. 432, 433; Hicklin v. Coney, 290 U.S. 169, 172 , 54 S.Ct. 142, 144; Hartford Accident & Indemnity Co. v. N. O. Nelson Manufacturing Co., 291 U.S. 352, 358 , 54 S.Ct. 392, 394. And in the light of its construction the state court applied the principles declared in our decisions. Monamotor Oil Company v. Johnson, 292 U.S. 86, 93 , 54 S.Ct. 575, 578; Gregg Dyeing Co. v. Query, 286 U.S. 472, 478 , 479 S., 52 S.Ct. 631, 633, 634, 84 A.L.R. 831; Nashville, C. & St. L. Rwy. Co. v. Wallace, 288 U.S. 249, 265 , 266 S., 53 S. Ct. 345, 349, 87 A.L.R. 1191; Edelman v. Boeing Air Transport, Inc., 289 U.S. 249, 252 , 53 S.Ct. 591, 592
The appeal is dismissed for the want of a substantial federal question. It is so ordered.
[ Footnote 1 ] Subsection (f) of Section 2 of Chapter 3 of the 1936 Special Budget and Special Revenue Session of the Legislature of Kentucky, 3d Ex.Sess. Carroll's Kentucky Statutes, Baldwin's 1936 Revision, Sections 4281d-1 to 4281d-25.