Stanley Forman Reed

“ We have gone far in interpretation of the Constitution to allow a state to collect tax money, but in view of the delegation to the Federal Government of the power over commerce carried on in more than one state, we should preserve interstate commerce itself from taxes levied on it directly or on the unapportioned gross receipts of that commerce. ”

“ The Illinois statute recognizes that interstate business is not to be taxed. The transactions described above are interstate business.
The pull to permit each state to measure its tax by gross receipts from all sales with some slight relation to the taxing state is strong. ”

“ Central Greyhound Lines, Inc., v. Mealey, 334 U.S. 653, 68 S.Ct. 1260, 92 L.Ed. 1633; Joseph v. Carter & Weekes Stevedoring Co., 330 U.S. 422, 67 S.Ct. 815, 91 L.Ed. 993; Interstate Oil Pipe Line Co. v. ”