William R. Day

“ We reach the conclusion that the statute imposing these excessive inspection fees, in the manner stated, upon all sales of oils brought into the state in interstate commerce necessarily imposes a direct burden upon such commerce, and is therefore violative of the commerce clause of the federal Constitution. ”

“ But, taking the allegations of the complaint to be true, as we must for present purposes, the cost of the inspection was greatly less than the tax imposed. The general principle that a state may not impose burdens upon interstate commerce is so well settled, and has been so often declared in the opinions of this court, that a repetition of the reasons which have induced these decisions would be superfluous. In this case the amended complaint alleges that the oils were shipped into Washington from California. ”

“ In that case this court sustained a property tax upon grain brought from another state, but taken from the carrier and held by the owner in Illinois with full power of disposition in that state, and although intended to be ultimately forwarded to a point beyond the state; the property tax, after a review of the previous decisions of this court, was sustained. ”