Commerce.-Cases sustaining State laws, alleged to be regulations of commerce, are such as related to bridges or dams across streams wholly within State, or subjects of kindred nature, not strictly commercial regulations, p. 279. Cited in State v. Fulker, 43 Kan. 246, 22 Pac. 1023, 7 L. R. A. 187, and D., Kansas law relating to sale and disposition of intoxicating liquors applies to imported liquors sold in original packages. Commerce. Whenever the subjects over which a power to regulate commerce is asserted are national in their nature, or admit of one uniform system or plan of regulation, they are within exclusive control of Congress, pp. 279, 280. Cited and principle applied in Robbins v. Shelby County Taxing Dist., 120 U. S. 492, 30 L. 696, 7 S. Ct. 594, holding license imposed upon drummers, so far as it applies to those soliciting for firms outside of the State, violates the Federal Constitution; Bowman v. Chicago, etc., R. R., 125 U. S. 483, 31 L. 706, 8 S. Ct. 697, Iowa statute forbidding carriers from bringing intoxicating liquors into State, excepting under certain restrictions, is void; Kaeiser v. Illinois Cent. R. R., 5 McCrary, 499, 18 Fed. 153, State statute fixing maximum charges to be made by railroads, so far as it affects interstate roads, is unconstitutional; Louisville, etc., R. R. v. Railroad Commission, 19 Fed. 707, Tennessee law providing for punishment of persons operating railroads, who shall discriminate in rates and fares, as applied to interstate roads, is void; United States v. Patterson, 55 Fed. 638, act of Congress declaring contracts, combinations or conspiracies in restraint of trade, illegal and punishable as misdemeanor, within the power of Congress; In re Minor, 69 Fed. 235, West Virginia statute licensing retail sale of cigarettes, so far as it applied to goods imported and sold in original packages, is void; Council Bluffs v. Kansas City, etc., R. R., 45 Iowa, 350, 24 Am. Rep. 780, State law requiring connecting railroads to transfer freight, passengers and express matter at Council Bluffs, invalid; Railroad Commissioners v. Railroad Co., 22 S. C. 236, State cannot regulate freight upon railroads not entirely within State. Cited arguendo, in Transportation Co. v. Parkersburg, 107 U. S. 702, 27 L. 588, 2 S. Ct. 741, Silliman v. Troy Bridge Co., 11 Blatchf. 285. F. C. 12,853, and Council Bluffs v. Kansas City, etc., R. R., 45 Iowa, 358, dissenting opinion. See note, 59 Am. Rep. 269, and 27 Am. St. Rep. 550, note. Commerce.- State law imposing tax on freight, so far as it applies to articles carried through or out of the State, is unconstitutional; as to internal commerce it is valid, p. 282. Cited and holding approved in Supervisors v. Stanley, 105 U. S. 313, 26 L. 1050, affirming S. C., 12 Fed. 88, holding State statute NNY providing for taxation of stockholders of banks, while voldable as Miscellaneous.- Western Union Tel. Co. v. Pendleton, 95 Ind. 16, 48 Am. Rep. 695, cited arguendo; Phelps v. Racey, 60 N. Y. 15, 19 Am. Rep. 144, act for preservation of game, valid. 15 Wall. 282-283, 21 L. 164, ERIE RY. CO. v. PENNSYLVANIA. Similar to and decided with case of the State Freight Tax, 15 Wall. 232, 21 L. 146. Cited in the following, respecting points decided by preceding case: Supervisors v. Stanley, 105 U. S. 313, 26 L. 1050, affirming S. C., 12 Fed. 89, holding State statute respecting stockholders of banks, while voidable as affecting national banks, valid in other respects; Fargo v. Michigan, 121 U. S. 242, 7 S. Ct. 862, see 30 L. 893, State law taxing gross receipts of railroads carrying passengers and freight into, out of or through State, is void; State v. Carrigan, 39 N. J. L. 37, coal mined in Pennsylvania not liable to taxation while in transitu through New Jersey, or delayed within that State awaiting shipment to other States; Spring Valley Water-Works v. Schottler, 62 Cal. 111, holding franchises property and subject to State taxation. See note, 62 Am. St. Rep. 476. Distinguished in Western Union Tel. Co. v. Mayer, 28 Ohio St. 529, tax upon gross receipts of telegraph and express companies for year next preceding assessment, within power of State. 15 Wall. 284-299, 21 L. 164, STATE TAX ON RAILWAY GROSS RECEIPTS (READING R. R. CO. v. PENNSYLVANIA). Commerce. Not everything that affects commerce amounts to a regulation of it, within meaning of Constitution, p. 293. Approved in The Delaware Railroad Tax, 18 Wall. 232, 21 L. 896, holding tax upon corporation based upon actual cash value of that proportion of stock represented by length of road within State, valid; Munn v. Illinois, 94 U. S. 135, 24 L. 87, State law regulating public warehouses and the warehousing and inspection of grain, not In violation of Federal Constitution; Brown v. Houston, 114 U. S. 627, 29 L. 259, 5 S. Ct. 1094, coal mined in another State, placed on sale in open market, is subject to taxation; Wabash, etc., Ry. v. Illinois, 118 U. S. 566, 30 L. 247, 7 S. Ct. 8, State law making carriers liable for unjust discrimination in regard to long and short hauls, void as to interstate commerce, but valid as to transportation wholly within State; Kidd v. Pearson, 128 U. S. 23, 32 L. 351, 9 S. Ct. 11, State statute prohibiting the manufacture or sale of intoxicating liquors, excepting for certain purposes, not a regulation of commerce; Western Union Tel. Co. v. James, 162 U. S. 656, 40 L. 1107, 16 S. Ct. 936, Georgia statute requiring telegraph companies to receive messages upon payment of usual rates and to transmit and deliver them with due diligence, valid; Cotting v. Kansas City Stock-Yards Co., 82 Fed. 844, State may prescribe reasonable maximum charges and other regulations regarding the care and sale of stock by stock-yard companies; Little Rock, etc., Ry. v. Hanniford, 49 Ark. 296, 5 S. W. 296, Arkansas statute to enforce prompt delivery of freight, constitutional; Philadelphia, etc., R. R. v. Neary. 5 Del. Ch. 612, reported in 7 Houst. 427, 8 Atl. 367, taxation of roadway forming part of continuous line of railroads between States, not a regulation of interstate commerce; Osborne v. State, 33 Fla. 168, 39 Am. St. Rep. 102, 14 So. 590, statute providing for State and municipal licensing of express companies is constitutional; Standard Oil Co. v. Combs, 96 Ind. 184, 49 Am. Rep. 161, staves undergoing finishing process, preparatory to shipment to non-resident owner, are subject to State taxation; Brown v. Houston, 33 La. Ann. 845, Pennsylvania coal offered for sale in New Orleans subject to taxation by State of Louisiana; Postal Telegraph Co. v. State Revenue Agent, 71 Miss. 564, 42 Am. St. Rep. 481, 14 So. 39, privilege tax, in lieu of other taxes of telegraph company, based upon mileage in State, applies to foreign corporations; Waterbury v. Newton, 50 N. J. L. 539, 540, 14 Atl. 607, penal statute against sale of colored oleomargarine valid, as applied to sale in State by agent of foreign manufacturer; Lumberville Bridge Co. v. Assessors, 55 N. J. L. 536, 26 Atl. 714, 25 L. R. A. 137, license imposed upon miscellaneous corporations validly imposed upon domestic corporation created for purpose of engaging in interstate commerce; McGuire v. State, 42 Ohio St. 534, provision of statute exempting wine manufactured within State, from operation of provisions concerning sale of intoxicating liquors, not in violation of Federal Constitution; Providence Coal Co. v. Providence, etc., R. R., 15 R. I. 310, 4 Atl. 398, State law forbidding discriminating charges by carrier applies to contracts for transportation beyond State; Hall v. South Carolina Ry., 25 S. C. 568, State railroad commission may regulate hours for opening ticket office; Smith v. State, 100 Tenn. 498, 46 S. W. 567, 41 L. R. A. 433, State statute requiring railroads to furnish separate accommodations for white and colored passengers, valid; Western Union Tel. Co. v. State, 55 Tex. 318, telegraph companies subject to State occupation tax; Ex parte Asher, 23 Tex. App. 674, 5 S. W. 96, State occupation tax upon drummers, valid; Western Union Tel. Co. v. Richmond, 26 Gratt. 25, municipal tax upon foreign telegraph company doing business in city, valid; State v. Railroad Co., 24 W. Va. 792, 49 Am. Rep. 295, State Sunday law, as applied to railroad transporting freight through State, is valid. Cited, arguendo. in the following cases: Hall v. De Cuir, 95 U. S. 487, 24 L. 548, Louisiana statute giving equal rights and privileges to all passengers on steamboats, irrespective of race and color, in so far as it applies to interstate commerce, is void; Joseph v. Randolph, 71 Ala. 507, 46 Am. Rep. 351, statute imposing tax upon persons engaging laborers to perform work outside of State is void; People v. Wemple, 138 N. Y. 11, 33 N. E. 723, 19 L. R. A. 698, tax cannot be imposed upon foreign corporation whose business in State is exclusively interstate commerce; Railroad Commissioners V. Railroad Co., 22 S. C. 237, State regulation of freights for transportation to points outside of State, invalid. Cited, arguendo, in the following dissenting opinions: Wabash, etc., Ry. v. Illinois. 118 U. S. 594, 30 L. 257, 7 S. Ct. 23, majority citing and approving same principle; State v. Cumberland, etc., R. R., 40 Md. 56, majority holding tax upon coal transported for sale, void, as applied to coal transported outside of State; People v. Warden of Prison, 157 N. Y. 141, 51 N. E. 1015, 43 L. R. A. 274, majority holding penal statute prohibiting sale of railway or steamship tickets, excepting by carriers or agents, invalid. Taxation.- States have authority to tax the estate, real and personal, of all their corporations, including carrying companies, ANN precisely as they may tax similar property when belonging to hatural persons, and to same extent, p. 293. Cited and principle applied in State Railroad Tax Cases, 92 U. S. 603, 23 L. 670, holding Illinois statute making cash value of funded debt and of the capital stock the basis of assessment of corporations, not unconstitutional; Ashley v. Ryan, 153 U. S. 445, 38 L. 778, 14 S. Ct. 868, State may impose charge upon entire stock of corporation as fee for filing articles of consolidation; C. N. Nelson Lumber Co. v. Town of Loraine, 22 Fed. 57, logs piled on ice to await opening of river not in transitu, but are subject to State taxation; People v. Wemple, 131 N. Y. 71, 27 Am. St. Rep. 546, 29 N. E. 1003, foreign corporation doing business within State, subject to taxation under State statute. See 59 Am. Rep. 280, note. Commerce.- A tax on commodities transported into a State, or out of it, or a tax upon owner of such goods for right thus to transport them, is a regulation of interstate commerce exclusively within province of Congress, p. 293. Cited and principle applied in Louisville, etc., R. R. v. Railroad Commission, 19 Fed. 710, State act providing for railroad commission and regulation of railroad rates, unconstitutional; State v. Saunders, 19 Kan. 130, 27 Am. Rep. 130, statute prohibiting the transportation to other States of game lawfully killed in State is void; Brown v. Houston, 114 U. S. 631, 29 L. 260, 5 S. Ct. 1096, arguendo, as to limitations upon taxing powers of State, authorities collected; State v. United States, etc., Express Co., 60 N. H. 262, in separate opinion, holding law imposing tax upon gross receipts of railroad expressmen, void; Geer v. Connecticut, 161 U. S. 542, 40 L. 801, 16 S. Ct. 609, dissenting opinion, majority holding statute prohibiting killing of certain game for transportation without the State, valid; Commonwealth v. Gloucester Ferry Co., 98 Pa. St. 125, majority holding boats of foreign corporation, touching port for sufficient time to disembark and receive passengers, subject to taxation as corporation doing business within State. Commerce.- State may tax imported goods, after their original packages have been broken, and they have been mixed with the mass of personal property in the country, p. 295. Cited in People v. Roberts, 158 N. Y. 166, 52 N. E. 1103, holding goods taken from original package and placed in store for sale, subject to State taxation. Commerce.- Gross receipts of railroad or canal companies, after they have reached the treasury of the carriers, though they may have been derived in part from transportation between the States, are legitimate subject of State taxation, p. 296. This holding is approved and principle variously applied in the following citing cases: Osborne v. Mobile, 16 Wall. 481, 21 L. 472, |