Norfolk & Western Railway Co. v. Sims

Citations

• 191 U.S. 441
• 24 S. Ct. 151
• 48 L. Ed. 254
• 1903 U.S. LEXIS 1433

Syllabus

<p>The States have no power to tax directly, or by license' iipon the importer, goods imported from foreign countries or other States, while in their original packages, or before they have become commingled with the general property of the State and'lost their distinctive character as imports.</p> <p>' In eases not arising under the police power; where an article is made in one State and shipped in its original package in pursuance of an orden to a person in another State, to be there delivered on payment of the agreed • price, the sale is actually made in the former State and the seller cannot by reason of the delivery of the article and passing of the title of the property in the latter State be subjected to a license tax imposed by it on persons engaged in the sale of similar articles within that State.</p>