Hugo Black

“ The second section of the amendment informed the people that representatives would be apportioned among the several states 'according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed.' No citizen could gather the impression here that while the word 'persons' in the second section applied to human beings, the word 'persons' in the first section in some instances applied to corporations. ”

“ Justice Miller, speaking for the Court, said:
'Among the first acts of legislation adopted by several of the States in the legislative bodies which claimed to be in their normal relaions with the Federal government, were laws which imposed upon the colored race onerous disabilities and burdens, and curtailed their rights in the pursuit of life, liberty, and property to such an extent that their freedom was of little value, while they had lost the protection which they had received from their former owners from motives both of interest and humanity. ”

“ It may be that California believes that by this tax it can stimulate the reinsurance business of companies making their reinsurance contracts in California. The right of a state to foster its own domestic industries by its taxing system has been sustained by this Court. [5]
This Court has also frequently sustained the right of a state to impose conditions on foreign corporations in order to favor its own corporations. [6] If a state did not have this privilege it could not protect the domestic business of its own corporations from undesirable competiton by foreign corporations. ”