iece of the Henneford case in motivation, although it
occurred three years later, was McGoldrick _v._ Berwind-White Coal
Mining Company,[601] in which it was held that in the absence of
Congressional action, a New York City general sales tax was applicable
to sales of coal under contracts entered into within the municipality
and calling for delivery therein. Speaking for the majority, Justice
Stone declared any "distinction * * * between a tax laid on sales made,
without previous contract, after the merchandise had crossed the State
boundary, and sales, the contracts for which when made contemplate or
require the transportation of merchandise interstate to the taxing
State," to be "without the support of reason or authority";[602] and the
Robbins case was held to be "narrowly limited to fixed-sum license taxes
imposed on the business of soliciting order for the purchase of goods to
be shipped interstate, * * *"[603] Three Justices, speaking by Chief
Justice Hughes, dissented. Three companion cases decided the same day
were found to follow the Berwind-White pattern,[604] while a fourth was
held not to, on the ground that foreign commerce was involved.[605] For
the time being Robbins and family looked to be on the way out.

END OF THE DEPRESSION CASES

Two cases, decided respectively in 1944 and 1946, signalized the end of
the Depression. In McLeod _v._ Dilworth Co.,[606] a divided Court ruled
that a sales tax could not be validly imposed by a State on sales to its
residents which were consummated by acceptance of orders in, and
shipment of goods from another State, in which title passed upon
delivery to the carrier. Said Justice Frankfurter for the majority: "A
sales tax and a use tax in many instances may bring about the same
result. But they are different in conception, are assessments upon
different transactions, * * * A sales tax is a tax on the freedom of
purchase * * * A use tax is a tax on the enjoyment of that which was
purchased. In view of the differences in the basis of these two taxes
and the differences in the relation of the taxing State to them, a tax
on an interstate sale like the one before us and unlike the tax on the
enjoyment of the goods sold, involves an assumption of power by a State
which the Commerce Clause was meant to end."[607] He also
"distinguished" the Berwind-White case--just as it had "distinguished"
the Robbins case--but not to the satisfaction of three of his brethren,
who found the