Wardens 175
Judicial formulas 176
Taxing power of the State and foreign commerce 177
Browne _v._ Maryland: Original package doctrine 177
State taxation of the subject matter of interstate commerce 178
General considerations 178
State Freight Tax Case 179
Goods in transit 180
State taxation of manufacturing and mining 181
Production for an established market 182
Rejection of original package concept in interstate
commerce 182
Inspection charges 183
Local sales: Peddlers 184
Stoppage in transit 185
Drummer Cases; Robbins _v._ Shelby County Taxing
District 186
Limitation of the Robbins Case 187
Robbins Case today 189
Depression Cases: Use taxes 189
Depression Cases: Sales taxes 190
End of the Depression Cases 191
Taxation of carriage of persons 192
State taxation of the interstate commerce privilege:
Foreign Corporations 193
Doctrinal history 193
License taxes 194
Doctrine of Western Union Telegraph _v._ Kansas 196
Spread of the doctrine 196
Status of the doctrine today 197
State taxation of property engaged in, and of the proceeds
from, interstate commerce 198
General issue 198
Development of the apportionment rule 199
Unit rule 200
Apportioned property taxes 201
Apportioned gross receipts taxes
|