l Harvester Co. _v._ Evatt, 329 U.S. 416 (1947).

[683] Galveston, Harrisburg & San Antonio R. Co. _v._ Texas, 210 U.S.
217 (1908).

[684] Wallace _v._ Hines, 253 U.S. 66 (1920).

[685] _See_ pp. 194, 202. _See also_ Interstate Oil Pipe Line Co. _v._
Stone, 337 U.S. 662 (1949) for an extensive review and evaluation of
cases.

[686] Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940). _See
also_ Wisconsin and Michigan Ry. _v._ Powers, 191 U.S. 379 (1903);
United States Express Co. _v._ Minnesota, 223 U.S. 335 (1912). _See_
note 13 to Justice Rutledge's opinion in Freeman _v._ Hewit, 329 U.S. at
pp. 265-266.

[687] Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).
_See also_ United States Express Co. _v._ Minnesota, 223 U.S. 335
(1912); Dept. of Treasury of Indiana _v._ Wood Corp., 313 U.S. 62
(1941); Dept. of Treasury of Indiana _v._ Mfg. Co., 313 U.S. 252 (1941);
Harvester Co. _v._ Dept. of Treasury, 322 U.S. 340 (1944).

[688] Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

[689] Meyer _v._ Wells, Fargo & Co., 223 U.S. 298 (1912); _also_ the
following note.

[690] Philadelphia & S. Mail S.S. Co. _v._ Pennsylvania, 122 U.S. 326
(1887); Ratterman _v._ Western Union Teleg. Co., 127 U.S. 411 (1888);
Western Union Teleg. Co. _v._ Alabama Board of Assessment (Seay), 132
U.S. 472 (1889); Adams Mfg. Co. _v._ Storen, 304 U.S. 307 (1938); Gwin,
White & Prince _v._ Henneford, 305 U.S. 434 (1939). _Cf._ Fargo _v._
Michigan (Fargo _v._ Stevens), 121 U.S. 230 (1887), as explained in
Western Live Stock _v._ Bureau of Revenue, 303 U.S. 250 (1938).

[691] Lockhart, Gross Receipts Taxes on Interstate Transportation and
Communication, 57 Harvard L. Rev. 40, 65, 66 (1943); Galveston, H. &
S.A.R. Co. _v._ Texas, 210 U.S. 217 (1908); New Jersey Bell Teleph. Co.
_v._ State Bd. of Taxes and Assessments, 280 U.S. 338 (1930). But _Cf._
Nashville, C. and St. L. Ry. _v._ Browning, 310 U.S. 362 (1940). In both
the Galveston and New Jersey Telephone Company cases, although the
taxable events all occurred within the taxing State, the possibility of
multiple taxation was nevertheless present. _See also_ Puget Sound
Stevedoring Co. _v._ State Tax Commission, 302 U.S. 90 (1937), the
decision in which might have been rested upon the clause of the
Constitution forbidding the States to tax exports. _See also_ Richfield
Oil Corp. _v._ State Board of Equalization, 329 U.S. 69 (1946).

[692] Fisher's Blend S