United States v. Constantine
Encyclopedia
United States v. Constantine, 296 U.S. 287
(1935) was a case before the United States Supreme Court
that concerned liquor laws and taxation
. Congress placed a tax on liquor dealers who violate state liquor laws. The Court struck it down as an attempt to regulate an activity through taxation.
Case citation
Case citation is the system used in many countries to identify the decisions in past court cases, either in special series of books called reporters or law reports, or in a 'neutral' form which will identify a decision wherever it was reported...
(1935) was a case before the United States Supreme Court
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
that concerned liquor laws and taxation
Taxation in the United States
The United States is a federal republic with autonomous state and local governments. Taxes are imposed in the United States at each of these levels. These include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees.Taxes are imposed on net income of...
. Congress placed a tax on liquor dealers who violate state liquor laws. The Court struck it down as an attempt to regulate an activity through taxation.