The book The Constitutional Doctrines of Justice Harlan was written by author Floyd Barzilia Clark Here you can read free online of The Constitutional Doctrines of Justice Harlan book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is The Constitutional Doctrines of Justice Harlan a good or bad book?
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An out-of-the-State concern had representatives in Shelby County, Tennessee. These representatives were simply agents, having a definite location for the exhibition of their wares and for taking orders of goods to be shipped into the State. In addition to a license fee of fifty dollars, the State, or rather the county, undertook to levy a tax of two and a half per cent on the profits made by one of these representatives. The plaintiff set up the plea that such a tax by the State amounted to a b...urden upon interstate com- I04 CONSTITUTIONAL DOCTRINES OF JUSTICE HARLAN merce. The court held that this was not such a burden, but that a State has power to tax all property having a situs within its limits whether it is employed in interstate com- merce or not. " No doubt can be entered of the right of a state Legis- lature to tax trades, professions, and occupations, in the absence of inhibition in the state constitution in that regard, and where a resident citizen engages in general business subject to a particular tax, the fact that the business done chances to consist, for the time being, wholly or partially in negotiating sales between resident and non-resident mer- chants of goods situated in another State does not neces- sarily involve the taxation of interstate commerce, forbidden by the Constitution.
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