Court Opinion

ID: 9826188
Source: CourtListenerOpinion
Date Created: 2023-09-01 15:30:31.273903+00
Date Added: 2024-06-11T13:28:49.904189
License: Public Domain

Mr. Justice Cothran :
I dissent upon the grounds: (1) That the state has no authority to levy a tax on interstate commerce in any form whatever. Miller v. Ry. Co., 146 Miss., 422; 111 So., 558. Postal Co. v. Adams, 155 U. S., 688; 15 S. Ct., 268, 360; 39 L. Ed., 311. Crew Levick Co. v. Penn., 245 U. S., 292; 38 S. Ct., 126; 62 L. Ed., 295.
(2) That the state has not in the Act of 1921 attempted to levy an income tax upon receipts from interstate business, but has expressly limited it to receipts from intrastate business.
(3) That, if it could be held that the act authorized a tax upon a proportionate part of the interstate business handled in this state, no method is provided for the ascertainment of such proportion.