Joseph P. Bradley

“ We have also repeatedly held that so long as congress does not pass any law to regulate commerce among the several states, it thereby indicates its will that such commerce shall be free and untrammeled, and that any regulation of the subject by the states, except in matters of local concern only, is repugnant to such freedom. ”

“ A discriminating tax imposed by a state, operating to the disadvantage of the products of other states when introduced into the first-mentioned state, is, in effect, a regulation in restraint of commerce among the states, and as such is a usurpation of the power conferred by the constitution upon the congress of the United States. ”

“ It is the business of selling for such non-resident parties, or soliciting orders for them for sale in Michigan of liquors imported into the state, that is the object of taxation under the law; and any person engaged in those employments, or either of them, is subject to the tax of $300 per annum. Now, is such a tax, or any tax imposed upon those who are engaged in the like employment for persons or firms located in Michigan, selling or soliciting orders for the sale of liquors manufactured in that state? Clearly not. The tax imposed by the act of 1881 is a tax on the manufacturer or dealer. ”