William O. Douglas,
City Of Chicago v. Willett Co/Dissent Douglas…
“ The incidence of the tax in the present case is no different. It is a flat fee per truck. Respondent does not segregate its intrastate from its interstate business; nor is it possible for it to do so; nor could respondent continue in business if there were a segregation. 406 Ill. 286, 291-293, 94 N.E.2d 195. One truck often makes both intrastate and interstate deliveries. ”
