Mr.' Justice Douglas delivered the opinion of the Court. In 1933 Minnesota enacted a chain store ’tax (L. 1933, c. 213) one item of which was a tax oh gross sales. § 2 .(b). The gross-sales tax was graduated: one-twentieth of one per cent was applied on that portion of gross sales not in excess of $100,000; and larger percentages were applied as the volume of gross sales increased, until one per cent was exac…
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