Document: 354 U.S. 390 77 S.Ct. 1096 1 L.Ed.2d 1420 WEST POINT WHOLESALE GROCERY COMPANY, Appellant,v.The CITY OF OPELIKA, ALABAMA. No. 478. Argued April 24, 1957. Decided June 17, Mr. M. R. Schlesinger, Cleveland, Ohio, for the appellant. E. L. Cope, Union Spring, Ala., appellee. Justice HARLAN delivered opinion of Court. This is a suit to recover taxes paid by appellant City Opelika, Alabama, on ground that in question imposed discriminatory burden interstate commerce. The state court sustained demurrer complaint, 38 Ala.App. 444, 87 So.2d 661, rejecting appellant's federal contention, and we noted probable jurisdiction. 352 924, 225, 159. 2 Section 130(a), Ordinance 101—53 as amended 103-53, provides an annual privilege tax $250 must be any firm engaged wholesale grocery business which delivers, at wholesale, groceries from points without city.1 Appellant Georgia corporation West Point, Georgia. It solicits Opelika through salesmen; orders are transmitted place Georgia, where they accepted thereupon loaded trucks City. has no business, office, or inventory its only contact with being solicitation delivery goods.2 3 We held Nippert v. Richmond, 327 416, 66 586, 96 L.Ed. 760, Memphis Steam Laundry Cleaner, Inc. Stone, 342 389, 72 424, 436, municipality may not impose flat-sum enterprise whose subsequent goods end uninterrupted movement commerce, such having substantial exclusory effect In our here falls squarely within ban those cases. particularly so places comparable local merchants. Wholesale grocers deliveries originate instead paying annually, taxed sum graduated according their gross receipts. Such wholesaler would have $280,000 sales one year before his reach flat amount all foreign set foot City.3 Commerce Clause forbids discrimination against free flow trade over boundaries. 4 Since present cannot constitutionally applied appellant, judgment reversed case remanded proceedings inconsistent this opinion. 5 Reversed. 6 BLACK dissents. ordinance following 'schedule rates license conduct trade, vocation, profession other conducted Opelika': 'Each person, who unloads, distributes disposes Alabama transported point Annual . $250.00.' facts, admitted purposes demurrer, taken complaint. 82 merchants: "Where is: $100,000.00 less.......... $35.00 Over less than $200,000.00. $50.00 $200,000.00 $500,000.00. $75.00 $500,000.00 $1,000,000.00. $100.00 $1,000,000.00 $2,000,000.00. $200.00 $2,000,000.00 over....... $250.00 'And addition thereto, one-sixteenth (1/16) percent (1%) first receipts, plus one-twentieth (1/20) next receipts one-fortieth (1/40) million dollars ($1,000,000.00).' Thus grocer grossing pay $75.00, 1/16 sales, is, $175.00—a total $250.00.

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