[658] _See_ Railroad Co. _v._ p.e.n.i.ston, 18 Wall. 5, 30-31 (1873).

[659] Pullman's Palace Car Co. _v._ Pennsylvania, 141 U.S. 18 (1891).

[660] Ibid. 26.

[661] 165 U.S. 194; upon rehearing 166 U.S. 185 (1897).

[662] 166 U.S. at 220.

[663] _See_ Justice Holmes' language in Galveston, Harrisburg, & S.A.

Ry. Co. _v._ Texas, 210 U.S. 217, 225, 227 (1908). _See also_ Cudahy Packing Co. _v._ Minnesota 246 U.S. 450 (1918); and Pullman Co. _v._ Richardson, 261 U.S. 330 (1923); and Virginia _v._ Imperial Coal Sales Co., 293 U.S. 15 (1934).

[664] Pullman's Palace Car Co. _v._ Pennsylvania, 141 U.S. 18 (1891).

[665] Pittsburgh, C.C. & St. L.R. Co. _v._ Backus, 154 U.S. 421 (1894); Cleveland, C.C. & St. L.R. Co. _v._ Backus, 154 U.S. 439 (1894).

[666] Western Union Teleg. Co. _v._ Taggart, 163 U.S. 1 (1896). _See also_ Western Union Teleg. Co. _v._ Ma.s.sachusetts, 125 U.S. 530 (1888).

[667] Adams Express Co. _v._ Ohio, 165 U.S. 194 (1897), upon rehearing 166 U.S. 185 (1897).

[668] Great Northern Railway Co. _v._ Minnesota, 278 U.S. 503 (1929).

[669] Nashville, C. & St. L. Railway _v._ Browning, 310 U.S. 362 (1910).

[670] Ibid. 366, citing Union Tank Line Co. _v._ Wright, 249 U.S. 275 (1919); Wallace _v._ Hines, 253 U.S. 66 (1920); Southern R. Co. _v._ Kentucky, 274 U.S. 76 (1927).

[671] Atlantic Lumber Co. _v._ Commissioner, 298 U.S. 553 (1936). _Cf._ Alpha Portland Cement Co. _v._ Ma.s.sachusetts, 268 U.S. 203 (1925).

[672] 142 U.S. 217 (1891).

[673] Ibid. 227-228.

[674] Citing Pickard _v._ Pullman Southern Car Co., 117 U.S. 34 (1886); Leloup _v._ Port of Mobile, 127 U.S. 640 (1888); Crutcher _v._ Kentucky, 141 U.S. 47 (1891); Philadelphia & S. Mail Steamship Co. _v._ Pennsylvania, 122 U.S. 326 (1887).

[675] Galveston, Harrisburg & S.A.R. Co. _v._ Texas, 210 U.S. 217 (1908).

[676] Ibid. 226.

[677] Postal Telegraph Cable Co. _v._ Adams, 155 U.S. 688, 697 (1895).

_See also_ Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940), in which was sustained a five percent gross earnings tax on all railroads operating in the State, payable in lieu of all other taxes and found to have "a fair relation to the property employed in the State."

[678] New Jersey Bell Telephone Co. _v._ State Bd. of Taxes & a.s.sessments, 280 U.S. 338 (1930).

[679] Ba.s.s, Ratcliff & Gretton _v._ State Tax Com., 266 U.S. 271 (1924).

[680] Matson Navigation Co. _v._ State Board, 297 U.S. 441 (1936). _See also_ International Shoe Co. _v._ Shartel, 279 U.S. 429 (1929).

[681] Ford Motor Co. _v._ Beauchamp, 308 U.S. 331 (1939).

[682] International Harvester Co. _v._ Evatt, 329 U.S. 416 (1947).

[683] Galveston, Harrisburg & San Antonio R. Co. _v._ Texas, 210 U.S.

217 (1908).

[684] Wallace _v._ Hines, 253 U.S. 66 (1920).

[685] _See_ pp. 194, 202. _See also_ Interstate Oil Pipe Line Co. _v._ Stone, 337 U.S. 662 (1949) for an extensive review and evaluation of cases.

[686] Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940). _See also_ Wisconsin and Michigan Ry. _v._ Powers, 191 U.S. 379 (1903); United States Express Co. _v._ Minnesota, 223 U.S. 335 (1912). _See_ note 13 to Justice Rutledge's opinion in Freeman _v._ Hewit, 329 U.S. at pp. 265-266.

[687] Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

_See also_ United States Express Co. _v._ Minnesota, 223 U.S. 335 (1912); Dept. of Treasury of Indiana _v._ Wood Corp., 313 U.S. 62 (1941); Dept. of Treasury of Indiana _v._ Mfg. Co., 313 U.S. 252 (1941); Harvester Co. _v._ Dept. of Treasury, 322 U.S. 340 (1944).

[688] Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

[689] Meyer _v._ Wells, Fargo & Co., 223 U.S. 298 (1912); _also_ the following note.

[690] Philadelphia & S. Mail S.S. Co. _v._ Pennsylvania, 122 U.S. 326 (1887); Ratterman _v._ Western Union Teleg. Co., 127 U.S. 411 (1888); Western Union Teleg. Co. _v._ Alabama Board of a.s.sessment (Seay), 132 U.S. 472 (1889); Adams Mfg. Co. _v._ Storen, 304 U.S. 307 (1938); Gwin, White & Prince _v._ Henneford, 305 U.S. 434 (1939). _Cf._ Fargo _v._ Michigan (Fargo _v._ Stevens), 121 U.S. 230 (1887), as explained in Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

[691] Lockhart, Gross Receipts Taxes on Interstate Transportation and Communication, 57 Harvard L. Rev. 40, 65, 66 (1943); Galveston, H. & S.A.R. Co. _v._ Texas, 210 U.S. 217 (1908); New Jersey Bell Teleph. Co.

_v._ State Bd. of Taxes and a.s.sessments, 280 U.S. 338 (1930). But _Cf._ Nashville, C. and St. L. Ry. _v._ Browning, 310 U.S. 362 (1940). In both the Galveston and New Jersey Telephone Company cases, although the taxable events all occurred within the taxing State, the possibility of multiple taxation was nevertheless present. _See also_ Puget Sound Stevedoring Co. _v._ State Tax Commission, 302 U.S. 90 (1937), the decision in which might have been rested upon the clause of the Const.i.tution forbidding the States to tax exports. _See also_ Richfield Oil Corp. _v._ State Board of Equalization, 329 U.S. 69 (1946).

[692] Fisher's Blend Station _v._ State Tax Comm., 297 U.S. 650 (1936); Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

[693] _See_ p. 193.

[694] _See_ pp. 150-160.

[695] _See_ p. 189.

[696] 303 U.S. 250 (1938).

[697] Ibid. 254.

[698] Ibid. 255-256.

[699] 305 U.S. 434 (1939).

[700] Ibid. 439-440.

[701] 305 U.S. at 455 (1939).

[702] _See_ McCarroll _v._ Dixie Greyhound Lines, Inc., 309 U.S. 176, 188-189 (1940).

[703] Freeman _v._ Hewit, 329 U.S. 249 (1946).

[704] 329 U.S. 249.

[705] The Court relied particularly on Adams Mfg. Co. _v._ Storen, 304 U.S. 307 (1938) in which the multiple taxation test had been used.