Tom C. Clark

“ The Connecticut tax meets every practical test of fairness and propriety enunciated in cases upholding privilege taxes on corporations doing a mixed intrastate and interstate business. These cases should govern here, for there is no apparent difference between an 'exclusively interstate' business and a 'mixed' business which would warrant different constitutional regard. There is nothing spiritual about interstate commerce. ”

“ It is at least doubtful that this statute is the only kind of measure which the Court might think would impose a tax 'on the privilege of doing interstate business.' But even assuming that the Court has promulgated a sure guide for states to follow in future enactments, the fact remains that there is no reasonable warrant for cloaking a purely verbal standard with constitutional dignity. 'Exclusively interstate commerce' receives adequate protection when state levies are fairly apportioned and nondiscriminatory. ”