by John Marshall Harlan

“ This rule, the court said, 'will only prevent the levy of a tax, or the requirement of a license for making negotiations for the conduct of interstate commerce, and it may well be asked where the state gets authority for imposing burdens on that branch of business any more than for imposing a tax on the business of importing from foreign countries, or even on that of postmaster or United States marshal. The mere calling the business of a drummer a privilege cannot make it so. ”

“ It seems to be forgotten, in argument, that the people of this country are citizens of the United States, as well as of the individual states, and that they have some rights under the constitution and laws of the former independent of the latter, and free from any interference or restraint from them.' Again: 'It is strongly urged, as if it were a material point in the case, that no discrimination is made between domestic and foreign drummers, those of Tennessee and those of other states; that all are taxed alike. ”

“ Interstate commerce cannot be taxed at all, even though the same amount of tax should be laid on domestic sommerce, or that which is carried on solely within the state. This was decided in the Case of State Freight Tax, 15 Wall. ”