Edward Douglass White

“ The general principles by which it has been so frequently determined that a state may not burden by taxation or otherwise the taking of orders in one state for goods to be shipped from another, or the shipment of such goods in the channels of interstate commerce up to and including the consummation by delivery of the goods at the point of shipment, have been so often stated as to cause them to be elementary, and as to now require nothing but a mere outline of the principle. ”

“ Pennsylvania, where the right to levy a tax was decided not to exist because to sustain it would be a direct burden upon interstate commerce, the only question was whether the form in which certain shipments of goods were made from Ohio into Pennsylvania to fill orders was of such a character as to cause the act of the agent of the shipper, who opened the packages for the purpose of distributing the goods to those for whom they were intended, to amount to the carrying on of business in the state of Pennsylvania. ”

“ On error to the court of appeals that judgment was affirmed, the court stating its reasons for doing so in a careful and discriminating opinion reviewing and adversely passing upon the defense under the Constitution of the United States (11 Ga. App. 46, 74 S. E. 564) . ”