California ceded to the United States the territory within the state borders known as Yosemite Park, reserving to the state the right to "tax persons and corporations, their franchises and property on the lands included in said parks." California then laid excise and license taxes on the sale and importation of intoxicating liquors. The tax act contained some regulatory measures and the license was granted only after certain regulations were satisfied. T was an operator of stores and tourists' camps in the park who protested payment of these taxes. Held, the tax provisions were enforceable; but the regulatory provisions were unenforceable. The license tax, being inseparable from the regulations, was invalid. Collins v. Yosemite Park & Curry Co., 304 U.S. 518, 58 S. Ct. 1009 (1938).
Stanton J. Schuman,
CONSTITUTIONAL LAW - INTOXICATING LIQUORS - POWER OF A STATE TO REGULATE AND TAX THE SALE AND IMPORT OF LIQUOR IN A NATIONAL PARK,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol37/iss6/13