Hugo Black

“ But since the Court does rest in part on due process, I find it necessary to express my doubts about the use of the Due Process Clause to strike down state tax laws. The modern use of due process to invalidate state taxes rests on two doctrines: (1) that a State is without 'jurisdiction to tax' property beyond its boundaries, and (2) that multiple taxation of the same property by different States is prohibited. Nothing in the language or the history of the Fourteenth Amendment, however, indicates any intention to establish either of these two doctrines concerning the power of States to tax. ”

“ Pacific Mail Steamship Co., 17 How. 596, 15 L.Ed. 254 (1854) . See also The Apollon, 9 Wheat. 362, 370, 6 L.Ed. 111 (1824) ; Braniff Airways, Inc. v. Nebraska State Board of Equalization, 347 U.S. 590, 599 note 18, 74 S.Ct. ”