The landmark court case Bass, Ratcliff & Gretton, Limited, v.
State Tax Commission upheld a New York state law from 1896, which required foreign manufacturing and mercantile corporations to pay an annual franchise tax based on their net income.
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The Supreme Court ruled that this tax did not violate the dormant commerce clause, as it was merely a fee imposed on the privilege of doing business in the state.
The Court determined that the tax imposed on Bass, Ratcliff & Gretton was fairly apportioned, since it was based on their net income, and it did not discriminate against out-of-state corporations.
This ruling set a precedent for state taxation of foreign corporations and has guided legal interpretations of interstate taxation ever since.
William Bass, founder of Bass Brewery in 1777, was a former brewer from Hinckley in Leicestershire who moved to Burton and established his brewery there.
By 1877, Bass had become the largest brewery in the world, with an annual output of one million barrels, and its pale ale was exported globally throughout the British Empire.
At its peak, Bass, Ratcliff & Gretton accounted for one third of Burton's total brewery output, making it a major contributor to the town's economy and beer production.
The brewery's growth in the 1800s was fueled by the Baltic Trade, which was later replaced by the rapidly expanding North American, West Indian, and Australian markets.
In the 1920s, Bass took over several other Burton breweries, including the Shobnall Brewery, further consolidating its position as the dominant player in Burton.
In 1869, Bass Ratcliff & Gretton brewed their first commemorative ale to celebrate the birth of Richard Henry Ratcliff Jr., the son of Director Harry Ratcliff.
This beer, known as Ratcliff Ale, is considered Britain's oldest beer and was meant to be consumed on the child's 21st birthday.
Due to a lack of understanding of the science behind brewing in the early 1800s, many brewers found it difficult to produce a consistent product.
The science of brewing improved significantly in the 1800s, allowing breweries like Bass Ratcliff & Gretton to create a more consistent beer and expand their business.
Burton's position as a major brewing center was established by the late eighteenth century and persisted until the late twentieth century, with Bass playing a significant role in driving this growth.
Bass's success can be attributed to its ability to adapt to changing markets and consumer preferences, as well as its commitment to innovation and quality.
The Bass red triangle became the UK's first registered trademark in 1876, demonstrating the company's forward-thinking approach to branding and marketing.
Despite Bass's decline in the latter half of the twentieth century, the brand remains an important part of British brewing history and continues to be brewed and sold globally.