James Clark McReynolds

“ As soon as an order is accepted a particular machine is appropriated for that purpose in plaintiff's shipping department in Illinois. All machines sold for delivery in California are shipped from one of plaintiff's distributing points outside of the State. Sometimes machines are forwarded directly to the purchasers, while in other instances, in order to secure reduced freight charges, large groups of machines are shipped to the general agent who makes delivery to the respective purchasers. ”

“ The only machines kept by plaintiff in California are those used as demonstrators. Plaintiff has never qualified to do intrastate business in California.'
The Use Tax Act (sec. 6, St.Cal.1937, p. 1938) directs retailers maintaining a place of business in the state, and making sales of tangible personal property for storage, use or other consumption therein, to collect from the purchaser the tax imposed.
Appellant presents for our consideration two points: (1) The statute as construed and applied by the appellees to the appellant is repugnant to Art. ”

“ The trial court thought that both contentions were foreclosed by what was said and ruled in Bowman et al. v. Continental Oil Co., 256 U.S. 642, 650, 41 S.Ct. 606, 609, 65 L.Ed. 1139, Monamotor Oil Co. v. Johnson et al., 292 U.S. 86, 93, 95, 54 S.Ct. 575, 578, 78 L.Ed. 1141, and Henneford et al. v. Silas Mason Co. et al., 300 U.S. 577, 582, 583, 57 S.Ct. 524, 526, 527, 81 L.Ed. 814. And we agree with that conclusion. ”