The Constitution of the United States of America: Analysis and Interpretation: Annotations of Cases Decided by the Supreme Court of the United States to June 30, 1952
History
The Constitution of the United States of America: Analysis and Interpretation: Annotations of Cases Decided by the Supreme Court of the United States to June 30, 1952
Constitutional law -- United States; Constitutions -- United States
of property in the State."[558] Again, however, a caveat was entered in
behalf of the power of Congress to impose a different rule affording "a
temporary exemption" of property transported from one State to another
from taxation by the latter.[559]
INSPECTION CHARGES
Woodruff _v._ Parham and Brown _v._ Houston are still good law for the
most part.[560] Nevertheless, there is one respect in which imports from
sister States are treated as "imports" in the sense of the Constitution,
and that is in being exempt from "unreasonable" inspection charges.[561]
It is true, also, that in a series of cases involving sales of oil about
1920 the Court appeared to be contemplating reviving the original
package doctrine,[562] but these holdings were presently "qualified" in
a sweeping opinion by Chief Justice Taft, reviewing the cases.[563] But
taxation is one thing, prohibition another. In the field of the police
power, where its applicability was not so much as suggested in Brown
_v._ Maryland, the original package doctrine has been frequently invoked
by the Court against State legislation, and even today, perhaps retains
a spark of life.[564]
LOCAL SALES: PEDDLERS
By the same token, local sales of goods brought into a State from
another State are subject to a nondiscriminatory exercise of its taxing
power. Such a tax, the Court has said, "has never been regarded as
imposing a direct burden upon interstate commerce and has no greater or
different effect upon that commerce than a general property tax to which
all those enjoying the protection of the State may be subjected"; and
this is true, even of goods immediately to be used in interstate
commerce.[565] The commerce clause, therefore, does not prohibit a State
from imposing special license taxes on merchants using profit sharing
coupons and trading stamps although the coupons may have been inserted
in retail packages by the manufacturer or shipper outside the State and
are redeemable outside the State, either by such manufacturer or
shipper, or by some other agency outside the State;[566] nor yet a
nondiscriminatory tax upon local peddling of goods and sales thereof by
peddlers even though the goods are foreign or interstate imports, since
the sale occurs after foreign or interstate commerce thereof has
ended.[567] And in Kehrer _v._ Stewart[568] it was held that a State tax
upon resident managing agents of nonresident meatpacking houses did not
conflict with the commerce clause, regardless of the fact that the
greater portion of the business was interstate in character, the tax
having been construed by the highest court of the State as applying only
to the business of selling to local customers from the stock of
"original packages" shipped into the State without a previous sale or
contract to sell, and kept and held for sale in the ordinary course of
trade. Contrariwise, a tax on sales discriminatory in its incidence
against merchandise because of its origin in another State is _ipso
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