Lucius Quintus Cincinnatus Lamar

“ The fact of intercourse and traffic, again, embraces all the means, instruments, and places by and in which intercourse and traffic are carried on, and, further still, comprehends the act of carrying them on at these places, and by and with these means. The subject-matter of intercourse or traffic may be either things, goods, chattels, merchandise, or persons. ”

“ The argument is based upon the assumption that the provision in the constitution of the United States relating to commerce among the states applies as a limitation of power only to those states through which such commerce would pass, and that any other state can impose any tax it may deem proper upon such commerce. To state such a proposition is to refute it; for if the clause in question prohibits a state from taxing interstate commerce as it passes through its own territory, a fortiori the prohibition will extend to such commerce when it does not pass through its territory. ”

“ It is further said that the soliciting of passengers in California for a railroad running from Chicago to New York, if connected with interstate commerce at all, is so very remotely connected with it that the hindrance to the business of the plaintiff in error caused by the tax could not directly affect the commerce of the road, because his business was not essential to such commerce. ”