William R. Day

“ At common law and under the statutes which have been sustained concerning peddlers, they are such as travel from place to place, selling the goods carried about with them; not such as take orders for the delivery of goods to be shipped in the course of commerce. Here, as the facts show, the sample ranges carried about from place to place are not sold. Orders are taken and transmitted to the manufacturer in another state for ranges to be delivered in fulfilment of such orders, which are in fact shipped in interstate commerce and delivered to the persons who ordered them. ”

“ Rep. 829, an ordinance of the state of Pennsylvania was held invalid as imposing a tax on interstate commerce, where the tax was sought to be imposed upon a manufacturer of pictures residing in Chicago, having his factory and place of business there, whose agents solicited orders in Pennsylvania and other states by going personally from house to house with samples of pictures and frames. Upon the receipt of the orders they were forwarded to Chicago, where the goods were made, and whence they were shipped to the purchasers in Pennsylvania and elsewhere. ”

“ The employees are paid stipulated compensation for their services, and none of them have any financial or monetary interest in the property of the company in Union county, or in the sales or proceeds of sales made by them in that county or elsewhere in Arkansas, other than the compensation above referred to. The salesmen are furnished with a sample range and a wagon and team, and are sent into such territory in Union or other counties of Arkansas as may be designated by Sutton, to solicit orders for ranges. ”