“ While the grain was in transit it was purchased by Bacon, the plaintiff in error, who succeeded to the rights of the vendors under the contracts of shipment. He was represented at the points of destination by agents through whom he disposed of grain and other commodities on the eastern markets, and the grain in question was purchased by him solely for the purpose of being sold in this way, and with the intention to forward it according to the shipping contracts; it was not his intention to dispose of it in Illinois. ”

“ The court considered the question from the standpoint of the general power of the state to tax. The oil was held to be taxable, but not upon the ground that its owner was domiciled in Tennessee. It was recognized that if the oil were actually in transit, it would not be taxable. But it was found not to be in movement through the state; it had reached the destination of its first shipment and was held at Memphis for the business purposes and profits of the company. ”

“ It is added that the grain remained in the elevator only for such time as was reasonably necessary for the purposes above mentioned, and that immediately after these had been accomplished it was turned over to the railroad companies, and was forwarded by them to the eastern cities, in accordance with the original contracts of transportation. No part of the grain was sold or consumed in Illinois. It was while it was in Bacon's elevator in Chicago that it was included in the assessment as a part of his personal property. ”

“ The following facts are shown by the agreed statement:-The grain had been shipped by the original owners, who were residents of southern and western states, under contracts for its transportation to New York, Philadelphia, and other eastern cities, which reserved to the owners the right to remove it from the cars at Chicago 'for the mere temporary purposes of inspecting, weighing, cleaning, clipping, drying, sacking, grading, or mixing, or changing the ownership, consignee, or destination' thereof. ”

“ Rep. 475, the oil which had been brought from Pennsylvania to Memphis, a distributing point, was held in tanks, one of which was kept for oil for which orders had been received from Arkansas, Louisiana, and Mississippi prior to the shipment from Pennsylvania, and which had been shipped especially to fill such orders. ”