Quong Wing v. Kirkendall
Cases that cite this one
179 later published cases cite this decision. The 25 that cite it most often are listed here.
- Hanley v. STATE, DEPT. OF CONSERVATION (Ind. 1954)
- State v. Banner Cleaners & Dyers, Inc. (La. 1936)
- Best Foods, Inc. v. Welch (United States District Court for the District of Idaho 1929)
- Dickinson v. Porter (Iowa 1948)
- Louis K. Liggett Co. v. Amos (Fla. 1932)
- Covert Township Assessor v. State Tax Commission (Mich. 1980)
- Thorn v. Jefferson County (Ala. 1979)
- State Ex Rel. Schultz-Lindsay Construction Co. v. State Board of Equalization (Mont. 1965)
- Aero Spark Plug Co. v. BG Corporation (2d Cir. 1942)
- Hurt v. Cooper (Tex. App. 1938)
- Davis v. Boston & M. R. Co. (1st Cir. 1937)
- Morehead v. New York Ex Rel. Tipaldo (Supreme Court of the United States 1936)
- Colgate v. Harvey (Supreme Court of the United States 1935)
- A. Magnano Co. v. Dunbar (District Court, W.D. Washington 1933)
- State Bd. of Tax Commr's of Ind. v. Jackson (Supreme Court of the United States 1931)
- South Carolina Power Co. v. South Carolina Tax Commission (District Court, E.D. South Carolina 1931)
- F. Couthoui, Inc. v. United States (Court of Claims 1931)
- Terry v. CITY OF PORTLAND (Or. 1955)
- State v. Johnston (Haw. 1969)
- Commonwealth v. Life Assurance Co. (Pa. 1965)
- United States Cold Storage Corp. v. Detroit Board of Assessors (Mich. 1957)
- Opinion of the Justices (Ala. 1949)
- Neild v. District of Columbia (D.C. Cir. 1940)
- Conard v. State (Superior Court of Delaware 1940)
- Neild v. District of Columbia (D.C. Cir. 1940)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
delivered the opinion of the court.
This is. an action to recover ten dollars paid under duress, and protest for a license to do hand laundry work. The plaintiff got judgment in the court of first instance, but this judgment was reversed by the Supreme Court of the State, 39 Montana, 64. • The law under which the fee was exacted imposed the payment upon all persons engaged in laundry business other than the steam laundry business, with a proviso that it should not apply to women so engaged where not more "than two women were employed. 1' Rev. Codes, §'2776. The only question is whether this, is an unconstitutional discrmfination depriving the plaintiff of the equal protection.of the laws. U..S. Const., Am. XIV.
The .case was argued upon the discrimination between the instrumentalities employed in the same business and that between men and women.. One like the former was held bad in In re Yot Sang, 75 Fed. Rep. 983, and while the latter was spoken of by the Supreme Court , of the State as an exemption.of one or two women, it is to bé observed that in 1900. the census showed more women than, men engaged in hand laundry work in that State. Nevertheless we-agree with thé Supreme Court of the State so far as these grounds, are. concerned. A State does not deny the equal protection of the laws merely by adjusting its revenue laws and taxing system in such a way as to favor certain industries or forms of industry. Like the United States, although with more restriction and in less degree, a State may carry out a policy, even a policy with which-we might disagree. McLean v. Arkansas, 211 U. S. 539, 547. Armour Packing Co. v. Lacy, 200 U. S. 226, 235. Connolly v. Union Sewer Pipe Co., 184 U. S. 540, 562. It may make discriminations,'if founded on. distinctions that we cannot pronounce unreasonable and purely arbitrary, as was illustrated in American Sugar Re
Another difficulty suggested by the statute is that it is impossible not to ask whether it is not aimed at the Chinese; which would- be a discrimination that, the Com stitution does not allow. Yick Wo v. Hopkins, 118 U. S. 356. It is a matter of common observation that hand 'laundry work is a widespread occupation of Chinamen in this country while on the other hand it is so. rare to see men of our race engaged in it that many of us would be unable to say that they .ever had observed a. case. But this ground of objection was not-urged and rather was disclaimed when it was mentioned from the Bench at the argument. It may or may not be that if the facts were called to our attention in a proper way the objection would prove to be real. But even if when called to our attention the facts should be taken notice of judicially,
Judgment affirmed.
Dissenting Opinion
dissenting.
I dissent from the conclusions reached in the first branch of the opinion,, because, in my judgment, the statute which is not a police but a revenue measure makes an arbitrary discrimination. It taxes some and exempts others engaged in identically the same business. It does not graduate the license so that those doing a large volume of business pay more than those doing less. On the contrary, it exempts the large business and taxes the small. It exempts the business that is so large as to require the use of steam, and taxes that which is so small that it can be run by hand. Among these small operators there is a further discrimination, based on sex. It would be just as competent to tax the property of men and exempt that of women.' The individual, characteristics of the owner do not furnish a basis on which to make a classification for
Case-law data current through December 31, 2025. Source: CourtListener bulk data.