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. ”
