arm products on
commission procure a license, Payne _v._ Kansas, 248 U.S. 112 (1918).

_Elevators and warehouses:_ license limited to certain elevators and
warehouses on right-of-way of railroad, Cargill Co. _v._ Minnesota, 180
U.S. 452 (1901); a license tax applicable only to commercial warehouses
where no other commercial warehousing facilities in township subject to
tax, Independent Warehouse Inc. _v._ Scheele, 331 U.S. 70 (1947).

_Laundries:_ exemption from license tax of steam laundries and women
engaged in the laundry business where not more than two women are
employed. Quong Wing _v._ Kirkendall, 223 U.S. 59 (1912).

_Merchants:_ exemption from license tax measured by amount of purchases,
of manufacturers within the State selling their own product. Armour &
Co. _v._ Virginia, 246 U.S. 1 (1918).

_Sugar refineries:_ exemption from license applicable to refiners of
sugar and molasses of planters and farmers grinding and refining their
own sugar and molasses. American Sugar Refining Co. _v._ Louisiana, 179
U.S. 89 (1900).

_Theaters:_ license graded according to price of admission. Metropolis
Theatre Co. _v._ Chicago, 228 U.S. 61 (1913).

_Wholesalers of oil:_ occupation tax on wholesalers in oil not
applicable to wholesalers in other products. Southwestern Oil Co. _v._
Texas, 217 U.S. 114 (1910).

[1049] Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237 (1890).

[1050] Quong Wing _v._ Kirkendall, 223 U.S. 59, 62 (1912). _See also_
Hammond Packing Co. _v._ Montana, 233 U.S. 331 (1914).

[1051] Puget Sound Power & Light Co. _v._ Seattle, 291 U.S. 619, 625
(1934).

[1052] Colgate _v._ Harvey, 296 U.S. 404, 422 (1935).

[1053] Southern R. Co. _v._ Greene, 216 U.S. 400, 417 (1910); Quaker
City Cab Co. _v._ Pennsylvania, 277 U.S. 389, 400 (1928).

[1054] Keeney _v._ New York, 222 U.S. 525, 536 (1912); State Tax Comrs.
_v._ Jackson, 283 U.S. 527, 538 (1931).

[1055] Giozza _v._ Tiernan, 148 U.S. 657, 662 (1893).

[1056] Louisville Gas & E. Co. _v._ Coleman, 277 U.S. 32, 37 (1928).
_See also_ Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237
(1890).

[1057] Stewart Dry Goods Co. _v._ Lewis, 294 U.S. 550 (1935). _See also_
Valentine _v._ Great A. & P. Tea Co., 299 U.S. 32 (1936).

[1058] Liggett Co. _v._ Lee, 288 U.S. 517 (1933).

[1059] Quaker City Cab Co. _v._ Pennsylvania, 277 U.S. 389 (1928).

[1060] State Tax Comrs. _v._ Jackson, 283 U.S. 527, 537 (1931).

[1061] Colgate _v._ Harvey, 2