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Constitutional Law Keyed to Stone
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West Lynn Creamery, Inc. v. Healy
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Massachusetts used a non-discriminatory sales tax on milk. Under the tax system, both in-state producers and out-of-state producers paid the same tax for the milk they sold in Massachusetts. Thereupon, the proceeds of the tax were distributed to Massachusetts milk producers. An out-of-state producer challenged the constitutionality of the non-discriminatory-tax-plus-local-subsidy program on Commerce Clause grounds.
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