ting cases, most of which
have been discussed above.[698] And speaking again for the Court eleven
months later, in Gwin, White and Prince _v._ Henneford,[699] Justice
Stone applied the test to invalidate a State of Washington tax. "Such a
tax," said he, "at least when not apportioned to the activities carried
on within the State, * * * would, if sustained, expose it [interstate
commerce] to multiple tax burdens, each measured by the entire amount of
the commerce, to which local commerce is not subject." The tax thus
discriminated against interstate commerce; and threatened to
"reestablish the barriers to interstate trade which it was the object of
the commerce clause to remove."[700]

The adoption by the Court of the multiple taxation principle as an
exclusive test of State taxing power in relation to interstate commerce
would have enlarged the former; but this was not the sole reason for its
temporary vogue with the Court, or at least a section of it. Discontent
with the difficulties and uncertainties of the apportionment rule also
played a great part. Thus in his concurring opinion in the Gwin case,
Justice Butler, speaking for himself and Justice McReynolds after
showing the instability of decisions in this area of Constitutional Law,
contend that "the problems of conjectured 'multiple taxation' or
'apportionment'" should be left to Congress,[701] a suggestion which
Justice Black, speaking also for Justices Frankfurter and Douglas a year
later, made the basis of a dissenting opinion,[702] from the doctrines
of which, however, Justice Frankfurter appears since to have
recanted.[703]

RECENT CASES

In Freedman _v._ Hewit,[704] decided in 1946, the Court held void as an
"unconstitutional burden on interstate commerce" an Indiana gross income
tax of the proceeds from certain securities sent outside the State to be
sold. Justice Frankfurter spoke for the Court; Justice Rutledge
concurred in an opinion deploring the majority's failure to employ the
multiple taxation test;[705] three Justices dissented.[706] In Joseph
_v._ Carter and Weekes Stevedoring Co.,[707] also decided in 1947, the
Court, reaffirming an earlier ruling, held void the application of a
Washington gross receipts tax to the receipts of a stevedoring company
from loading and unloading vessels employed in interstate and foreign
commerce, or to the privilege of engaging in such business measured by
their receipts. Said Justice Reed for the Court: "Althou