United States v. Constantine: Difference between revisions
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Lost Student (talk | contribs) (Created page with "''U.S. v. Constantine'', 296 U.S. 287 (1935). {{Cases Stub}} '''Holding''': A federal excise tax of $1000 imposed on liquor dealers carrying on business in violation of state o...") |
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Latest revision as of 18:22, September 12, 2020
U.S. v. Constantine, 296 U.S. 287 (1935).
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Holding: A federal excise tax of $1000 imposed on liquor dealers carrying on business in violation of state or local law is not permissible. (The aim of the tax was penalty rather than revenue raising.)