ld be but one regulating power, for if one
State can directly tax persons or property passing through it, or tax
them indirectly by levying a tax upon their transportation, every other
may, and thus commercial intercourse between States remote from each
other may be destroyed." 15 Wall. at 279-280, citing Cooley _v._ Port
Wardens, 12 How. 299 (1851); Gilman. _v._ Philadelphia, 3 Wall. 713
(1866); Crandall _v._ Nevada, 6 Wall. 35, 42 (1868).

[540] 116 U.S. 517 (1886).

[541] Ibid. 527.

[542] Heisler _v._ Thomas Colliery Co., 260 U.S. 245 (1922).

[543] 262 U.S. 172 (1923).

[544] Ibid. 178. _See also_ Diamond Match Co. _v._ Ontonagon 188 U.S. 82
(1903).

[545] Hope Natural Gas Co. _v._ Hall, 274 U.S. 284 (1927). _See also_
American Manufacturing Co. _v._ St. Louis, 250 U.S. 459 (1919) in which
there was imposed a license tax on manufacture of goods computed upon
the amount of sales of the goods.

[546] 286 U.S. 165 (1932).

[547] Coverdale _v._ Arkansas-Louisiana Pipe Line Co., 303 U.S. 604
(1938).

[548] Toomer _v._ Witsell, 334 U.S. 385 (1948).

[549] Dahnke-Walker Milling Co. _v._ Bondurant, 257 U.S. 282 (1921).
Here a Tennessee corporation, in pursuance of its practice of purchasing
grain in Kentucky to be transported to and used in its Tennessee mill,
made a contract for the purchase of wheat, to be delivered in Kentucky
on the cars of a public carrier, intending to forward it as soon as
delivery was made. It was held that the transaction was in interstate
commerce, notwithstanding the contract was made and to be performed in
Kentucky; and that the possibility that the purchaser might change its
mind after delivery and sell the grains in Kentucky or consign it to
some other place in that State did not affect the essential character of
the transaction. Interstate commerce, said the Court, "is not confined
to transportation from one State to another, but comprehends all
commercial intercourse between different States and all the component
parts of that intercourse." Ibid. 290. Followed in Lemke _v._ Farmers
Grain Co., 258 U.S. 50 (1922); and Flanagan _v._ Federal Coal Co., 267
U.S. 222 (1925).

[550] Eureka Pipe Line Co. _v._ Hallanan, 257 U.S. 265 (1921).

[551] United Fuel Gas Co. _v._ Hallanan, 257 U.S. 277 (1921).

[552] Ibid. 281. _See also_ State Tax Commission _v._ Interstate Natural
Gas Co., 284 U.S. 41 (1931) holding invalid a State privilege tax
imposed on a foreign corporation selling to