le with the comity clause.[183] In
Travis _v._ Yale and Towne Mfg. Co.,[184] the Court, while sustaining
the right of a State to tax income accruing within its borders to
nonresidents,[185] held the particular tax void because it denied to
nonresidents exemptions which were allowed to residents. The "terms
'resident' and 'citizen' are not synonymous," wrote Justice Pitney,
"* * * but a general taxing scheme * * * if it discriminates against all
nonresidents, has the necessary effect of including in the
discrimination those who are citizens of other States; * * *"[186]
Where there was no discrimination between citizens and noncitizens, a
State statute taxing the business of hiring persons within the State for
labor outside the State, was sustained.[187] This section of the
Constitution does not prevent a territorial government, exercising
powers delegated by Congress, from imposing a discriminatory license tax
on nonresident fishermen operating within its waters.[188]

However, what at first glance may appear to be a discrimination may turn
out not to be when the entire system of taxation prevailing in the
enacting State is considered. On the basis of over-all fairness, the
Court sustained a Connecticut statute which required nonresident
stockholders to pay a State tax measured by the full market value of
their stock, while resident stockholders were subject to local taxation
on the market value of that stock reduced by the value of the real
estate owned by the corporation.[189] Occasional or accidental
inequality to a nonresident taxpayer are not sufficient to defeat a
scheme of taxation whose operation is generally equitable.[190] In an
early case the Court brushed aside as frivolous the contention that a
State violated this clause by subjecting one of its own citizens to a
property tax on a debt due from a nonresident secured by real estate
situated where the debtor resided.[191]

Clause 2. A person charged in any State With Treason, Felony, or other
Crime, who shall flee from Justice, and be found in another State, shall
on Demand of the executive Authority of the State from which he fled, be
delivered up, to be removed to the State having Jurisdiction of the
Crime.

Fugitives From Justice

DUTY TO SURRENDER

Although this provision is not in its nature self-executing, and there
is no express grant to Congress of power to carry it into effect, that
body passed a law shortly after the Constitution was adop