Charles Evans Whittaker,
Railway Express Agency v. Virginia…
“ Therefore, as a matter of both fact and law, that contract can have no dollar value to appellant, distinguished from the railroads, to be taxed to it anywhere. Second, appellant's 'good will,' if any, does not consist of anything localized in Virginia, but inheres solely in its 'exclusively' interstate business-a business that Virginia cannot reach or regulate, by direct taxation or otherwise, because it is prohibited from doing so by the Commerce Clause of the Constitution, Art. ”
