[449] Stewart _v._ Kansas City, 239 U.S. 14 (1915).

[450] Tonawanda _v._ Lyon, 181 U.S. 389 (1901); Cass Farm Co. _v._
Detroit, 181 U.S. 396 (1901).

[451] Southwestern Oil Co. _v._ Texas, 217 U.S. 114, 119 (1910).

[452] Citizens' Sav. & L. Asso. _v._ Topeka, 20 Wall. 655 (1875); Jones
_v._ Portland, 245 U.S. 217 (1917); Green _v._ Frazier, 253 U.S. 233
(1920); Carmichael _v._ Southern Coal & Coke Co., 300 U.S. 644 (1937).

[453] Milheim _v._ Moffat Tunnel Improv. Dist., 262 U.S. 710 (1923).

[454] Jones _v._ Portland, 245 U.S. 217 (1917).

[455] Green _v._ Frazier, 253 U.S. 233 (1920).

[456] Nicchia _v._ New York, 254 U.S. 228 (1920).

[457] Milheim _v._ Moffat Tunnel Improv. Dist, 262 U.S. 710 (1923).

[458] Cochran _v._ Louisiana State Bd. of Ed., 281 U.S. 370 (1930).

[459] Carmichael _v._ Southern Coal & Coke Co., 300 U.S. 644 (1937).

[460] Fox _v._ Standard Oil Co., 294 U.S. 87, 99 (1935).

[461] Stewart Dry Goods Co. _v._ Lewis, 294 U.S. 550 (1935). _See also_
Chapman _v._ Zobelein, 237 U.S. 135 (1915); Kelly _v._ Pittsburgh, 104
U.S. 78 (1881).

[462] Nashville, C. & St. L.R. Co. _v._ Wallace, 288 U.S. 249 (1933);
Carmichael _v._ Southern Coal & Coke Co., 300 U.S. 644 (1937). A
taxpayer therefore cannot contest the imposition of an income tax on the
ground that, in operation, it returns to his town less income tax than
he and its other inhabitants pay.--Dane _v._ Jackson, 256 U.S. 589
(1921).

[463] Stebbins _v._ Riley, 268 U.S. 137, 140, 141 (1925).

[464] Cahen _v._ Brewster, 203 U.S. 543 (1906).

[465] Keeney _v._ New York, 222 U.S. 525 (1912).

[466] Salomon _v._ State Tax Commission, 278 U.S. 484 (1929).

[467] Orr _v._ Gilman, 183 U.S. 278 (1902); Chanler _v._ Kelsey, 205
U.S. 466 (1907).

[468] Nickel _v._ Cole, 256 U.S. 222, 226 (1921).

[469] Coolidge _v._ Long, 282 U.S. 582 (1931).

[470] Binney _v._ Long, 299 U.S. 280 (1936).

[471] Whitney _v._ State Tax Com., 309 U.S. 530, 540(1940).

[472] Welch _v._ Henry, 305 U.S. 134, 147 (1938).

[473] Hoeper _v._ Tax Commission, 284 U.S. 206 (1931).

[474] Welch _v._ Henry, 305 U.S. 134, 147-150 (1938).

[475] Puget Sound Power & Light Co. _v._ Seattle, 291 U.S. 619 (1934).

[476] New York, P. & N. Teleg. Co. _v._ Dolan, 265 U.S. 96 (1924).

[477] Barwise _v._ Sheppard, 299 U.S. 33 (1936).

[478] Nashville, O. & St. L. Ky. _v._ Browning, 310 U.S. 362 (1940).

[479] Paddell _v._ New York, 211 U.S. 446 (1908).

[480] Haga