Summary

Joseph McKenna General Oil Company v. Crain — Opinion of the Court

The single consideration that the property enjoys in Tennessee the protection of the laws of the state cannot be enough to justify state taxation. If that were so, all property in the course of interstate transportation would be subject to state tax in every state through which it should pass. I conclude that the oil in question was actually in the course of transportation between the states, was delayed in the state of Tennessee only for the purpose of conveniently continuing that transportation, and was therefore protected from state taxation by the commerce clause of the Constitution.
Source: Wikisource

Joseph McKenna General Oil Company v. Crain — Opinion of the Court

It seems to me that this court, accepting the decision of the highest court of Tennessee, as to the meaning of the Tennessee statute in question, as I think it must, has no alternative but to affirm the judgment, on the ground simply that the ground upon which it is placed is broad enough to support the judgment without reference to any question raised or discussed by counsel.
Source: Wikisource

Joseph McKenna General Oil Company v. Crain — Opinion of the Court

It seems to be an obvious consequence that, as a state can only perform its functions through its officers, a restraint upon them is a restraint upon its sovereignty from which it is exempt, without its consent, in the state tribunals, and exempt by the 11th Amendment of the Constitution of the United States in the national tribunals.
Source: Wikisource

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