This section contains the nature of the case and procedural background.

This suit was brought by Ps, nine publishers of newspapers in the State of Louisiana, to enjoin the enforcement against them of the provisions of Act No. 23. Every newspaper that has a circulation of more than 20,000 copies per week in the State was to pay 2% of their gross receipts for the privilege of doing business in the state. Ps claimed that the Act abridges the freedom of the press in contravention of the due process clause contained in §1 of the Fourteenth Amendment and denies Ps the equal protection of the laws in contravention of the same Amendment. The lower court entered a decree for Ps and granted a permanent injunction. D appealed.

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