Stockard v. Morgan

Citations

• 185 U.S. 27
• 22 S. Ct. 576
• 46 L. Ed. 785
• 1902 U.S. LEXIS 2236

Syllabus

<p>Giving to the statute of Tennessee the same meaning that was given to it by the Supreme Court of that State, which this court is bound to do, it is held that it violates the interstate commerce clause of the Constitution of the United States.</p> <p>All the cases cited in the opinion of the court deny the right of a State to tax people representing owners of property outside the State for the privilege of soliciting orders within it, as agents of such owners, for property to be shipped to persons within the State.</p> <p>Ficklen v. Shelby County Taxing District, 145 U. S. 1, distinguished from this case.</p> <p>Although a State has general power to tax individuals and property within its jurisdiction, yet it has no power to tax interstate commerce, even in the person of a resident of the State.</p>