(1891).

[660] Ibid. 26.

[661] 165 U.S. 194; upon rehearing 166 U.S. 185 (1897).

[662] 166 U.S. at 220.

[663] _See_ Justice Holmes' language in Galveston, Harrisburg, & S.A.
Ry. Co. _v._ Texas, 210 U.S. 217, 225, 227 (1908). _See also_ Cudahy
Packing Co. _v._ Minnesota 246 U.S. 450 (1918); and Pullman Co. _v._
Richardson, 261 U.S. 330 (1923); and Virginia _v._ Imperial Coal Sales
Co., 293 U.S. 15 (1934).

[664] Pullman's Palace Car Co. _v._ Pennsylvania, 141 U.S. 18 (1891).

[665] Pittsburgh, C.C. & St. L.R. Co. _v._ Backus, 154 U.S. 421 (1894);
Cleveland, C.C. & St. L.R. Co. _v._ Backus, 154 U.S. 439 (1894).

[666] Western Union Teleg. Co. _v._ Taggart, 163 U.S. 1 (1896). _See
also_ Western Union Teleg. Co. _v._ Massachusetts, 125 U.S. 530 (1888).

[667] Adams Express Co. _v._ Ohio, 165 U.S. 194 (1897), upon rehearing
166 U.S. 185 (1897).

[668] Great Northern Railway Co. _v._ Minnesota, 278 U.S. 503 (1929).

[669] Nashville, C. & St. L. Railway _v._ Browning, 310 U.S. 362 (1910).

[670] Ibid. 366, citing Union Tank Line Co. _v._ Wright, 249 U.S. 275
(1919); Wallace _v._ Hines, 253 U.S. 66 (1920); Southern R. Co. _v._
Kentucky, 274 U.S. 76 (1927).

[671] Atlantic Lumber Co. _v._ Commissioner, 298 U.S. 553 (1936). _Cf._
Alpha Portland Cement Co. _v._ Massachusetts, 268 U.S. 203 (1925).

[672] 142 U.S. 217 (1891).

[673] Ibid. 227-228.

[674] Citing Pickard _v._ Pullman Southern Car Co., 117 U.S. 34 (1886);
Leloup _v._ Port of Mobile, 127 U.S. 640 (1888); Crutcher _v._ Kentucky,
141 U.S. 47 (1891); Philadelphia & S. Mail Steamship Co. _v._
Pennsylvania, 122 U.S. 326 (1887).

[675] Galveston, Harrisburg & S.A.R. Co. _v._ Texas, 210 U.S. 217
(1908).

[676] Ibid. 226.

[677] Postal Telegraph Cable Co. _v._ Adams, 155 U.S. 688, 697 (1895).
_See also_ Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940),
in which was sustained a five percent gross earnings tax on all
railroads operating in the State, payable in lieu of all other taxes and
found to have "a fair relation to the property employed in the State."

[678] New Jersey Bell Telephone Co. _v._ State Bd. of Taxes &
Assessments, 280 U.S. 338 (1930).

[679] Bass, Ratcliff & Gretton _v._ State Tax Com., 266 U.S. 271 (1924).

[680] Matson Navigation Co. _v._ State Board, 297 U.S. 441 (1936). _See
also_ International Shoe Co. _v._ Shartel, 279 U.S. 429 (1929).

[681] Ford Motor Co. _v._ Beauchamp, 308 U.S. 331 (1939).

[682] Internationa