& Son Co. _v._ Memphis, 208 U.S. 113 (1908), where was
held void a property tax on lumber which discriminated in favor of the
local product: Bethlehem Motor Corp. _v._ Flynt, 256 U.S. 421 (1921),
where a license tax on distributors was held to be invalidated by the
provision made for a rebate under conditions that could be met only by
manufacturers within the taxing State.

[571] Coe _v._ Errol, 116 U.S. 517 (1886).

[572] Ibid. 525.

[573] General Oil Co. _v._ Crain, 209 U.S. 211 (1908).

[574] American Steel & Wire Co. _v._ Speed, 192 U.S. 500 (1904); Bacon
_v._ Illinois, 227 U.S. 504 (1913); Susquehanna Coal Co. _v._ South
Amboy, 228 U.S. 665 (1913); Minnesota _v._ Blasius, 290 U.S. 1 (1933);
Independent Warehouses _v._ Scheele, 331 U.S. 70 (1947).

[575] Nashville, C. & St. L.R. Co. _v._ Wallace, 288 U.S. 249 (1933).

[576] Edelman _v._ Boeing Air Transport, Inc., 289 U.S. 249 (1933). The
Court also upheld a tax on the sale of gasoline for use by an air
transport line in conducting interstate transportation across the State
in Eastern Air Transport, Inc. _v._ South Carolina Tax Comm., 285 U.S.
147 (1932).

[577] Southern Pacific Co. _v._ Gallagher, 306 U.S. 167 (1939).

[578] Pacific Telephone & Telegraph Co. _v._ Gallagher, 306 U.S. 182
(1939).

[579] Southern Pacific Co. _v._ Gallagher, 306 U.S. 167 (1939), as
formulated in the headnotes; _see also_ Monamotor Oil Co. _v._ Johnson,
292 U.S. 86 (1934).

[580] Bingaman _v._ Golden Eagle Western Lines, 297 U.S. 626 (1936);
McCarroll _v._ Dixie Greyhound Lines, 309 U.S. 176 (1940). In Helson
_v._ Kentucky, 279 U.S. 245 (1929), the Court held that gasoline
purchased in Illinois and used in an Illinois-Kentucky ferry could not
be taxed by Kentucky, being, as it were, a part of the ferry, an
instrument of commerce between the two States. _See also_ Kelley _v._
Rhoads, 188 U.S. 1 (1903); Champlain Realty Co. _v._ Brattleboro, 260
U.S. 366 (1922); Hughes Bros. Timber Co. _v._ Minnesota, 272 U.S. 469
(1926); Carson Petroleum Co. _v._ Vial, 279 U.S. 95 (1929).

[581] 120 U.S. 489 (1887).

[582] Corson _v._ Maryland, 120 U.S. 502 (1887); Asher _v._ Texas, 128
U.S. 129 (1888); Stoutenburgh _v._ Hennick, 129 U.S. 141 (1889); Brennan
_v._ Titusville, 153 U.S. 289 (1894); Stockard _v._ Morgan, 185 U.S. 27
(1902); Crenshaw _v._ Arkansas, 227 U.S. 389 (1913); Rogers _v._
Arkansas, 227 U.S. 401 (1913); Stewart _v._ Michigan, 232 U.S. 665
(1914); Western Oil Refining Co