in
the first two because the statute set a maximum limit to the tax; in the
third because the amount collected under the act was held to be
"reasonable." The ideology of these decisions is clearly opposed to that
of the cases treated in the text. The rule in Looney _v._ Crane Co. was
held not applicable in the case of a West Virginia corporation doing
business in Illinois and owning practically all of its property there.
An Illinois tax on the local business, which was measured by the total
capitalization of the company was sustained, it being shown further that
the tax was little more than it would have been if levied at the same
rate directly on the property of the company that was in Illinois. Hump
Hairpin Mfg. Co. _v._ Emmerson, 258 U.S. 290 (1922).

[642] 246 U.S. 135 (1918). _See also_ Locomobile Co. of America _v._
Massachusetts, 246 U.S. 146 (1918); Cheney Brothers Co. _v._
Massachusetts, 246 U.S. 147 (1918); Union Pacific R.R. Co. _v._ Pub.
Service Comm., 248 U.S. 67 (1918).

[643] 246 U.S. at 141.

[644] 277 U.S. 163 (1928).

[645] Ibid. 171.

[646] 294 U.S. 384 (1935).

[647] 297 U.S. 403 (1936).

[648] Ibid. 415. Headnote 6.

[649] 8 Wall. 168, 181 (1869). _See also_ Bank of Augusta _v._ Earle, 13
Pet. 519 (1839); and Security Mut. L. Ins. Co. _v._ Prewitt, 202 U.S.
246 (1906).

[650] _See_ Atlantic Lumber Co. _v._ Commissioner, 298 U.S. 553 (1936);
Southern Natural Gas Corp. _v._ Alabama, 301 U.S. 148 (1937); Atlantic
Refining Co. _v._ Virginia, 302 U.S. 22 (1937); Coverdale _v._
Arkansas-Louisiana Pipe Line Co., 303 U.S. 604 (1938); Ford Motor Co.
_v._ Beauchamp, 308 U.S. 331 (1939); Treasury of Indiana _v._ Wood
Corp., 313 U.S. 62 (1941); Wheeling Steel Corp. _v._ Glander, 337 U.S.
562, 571 (1949); _Cf._ however, James _v._ Dravo Contracting Co., 302
U.S. 134 (1937); Memphis Natural Gas Co. _v._ Stone, 335 U.S. 80, 85-86
(1948).

[651] Philadelphia & R.R. Co. _v._ Pennsylvania (State Freight Tax
Case), 15 Wall. 232 (1873).

[652] Prudential Ins. Co. _v._ Benjamin, 328 U.S. 408, 418 (1946).

[653] 12 Wheat. 419 (1827).

[654] Philadelphia & R.R. Co. _v._ Pennsylvania, 15 Wall. 284 (1873).

[655] Philadelphia & S. Mail S.S. Co. _v._ Pennsylvania, 122 U.S. 326
(1887).

[656] Western Union Tel. Co. _v._ Massachusetts, 125 U.S. 530 (1888).

[657] Ibid. 547.

[658] _See_ Railroad Co. _v._ Peniston, 18 Wall. 5, 30-31 (1873).

[659] Pullman's Palace Car Co. _v._ Pennsylvania, 141 U.S. 18