“ The Court said that 'the sale and distribution of gas to local consumers' was a transaction 'essentially local' and was 'subject to state regulation without infringement of the Commerce Clause.' Id., at 333, 71 S.Ct. 777, 779. The sales there proposed were to be made directly from the pipeline to the industrial users. Here the gas first goes to the local distributor, which in turn reduces the pressure and makes delivery to the industrial customers. ”

“ The tax does not discriminate against interstate commerce in favor of competing intrastate commerce of like character. The nature of the subject of taxation makes apportionment unnecessary; there is no attempt to tax interstate activity carried on outside Mississippi's borders. No other state can repeat the tax. For these reasons the commerce clause does not invalidate this tax.' Id., at 667 668, 69 S.Ct. ”

“ Accordingly, the judgment of the Court of Appeals is vacated to permit a construction of the License Code of the City of Mobile, so far as relevant to this litigation, to be sought with every expedition in the state courts. It is so ordered. ”