Tax Law Commons^™

The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke

Michigan Law Review

The decision in Galveston, Harrisburg &c. Ry. Co. v. Texas curiously, perhaps even painfully, illustrates the confusion that has resulted from the establishment by the Supreme Court of what seem to me to be incompatible rules of taxation. As is well understood, the commerce clause of the Federal Constitution imposes certain restrictions upon action under the authority of a State. That is to say, it is a general rule that has been frequently applied, that no restriction by way of prohibition or otherwise may be validly imposed under the authority of a State upon transportation within the scope of the …