western
live
stock
bureau
revenue
argued
january
decided
february
macpherson
modrall
albuquerque
appellant
frank
patton
santa
fe
appellees
justice
stone
delivered
opinion
section
chapter
new
mexico
special
session
laws
levies
privilege
tax
upon
gross
receipts
engaged
certain
specified
businesses
subdivision
imposes
tax
per
cent
amounts
received
sale
advertising
space
one
engaged
business
publishing
newspapers
magazines
question
decision
whether
tax
laid
statute
appellants
sell
without
state
advertisers
space
journal
publish
new
mexico
circulate
subscribers
within
without
state
imposes
unconstitutional
burden
interstate
commerce
appellants
brought
present
suit
state
district
recover
tax
paid
protest
exacted
violation
commerce
clause
federal
constitution
article
cl
trial
overruled
demurrer
complaint
gave
judgment
appellants
reversed
appellants
refusing
plead
district
gave
judgment
appellees
affirmed
case
comes
appeal
second
judgment
section
judicial
code
amended
appellants
publish
monthly
livestock
trade
journal
wholly
prepare
edit
publish
within
state
new
mexico
office
place
business
located
journal
circulation
new
mexico
distributed
paid
subscribers
mails
means
transportation
carries
advertisements
obtained
advertisers
appellants
solicitation
contracts
entered
payment
made
remittances
appellants
sent
interstate
contracts
contemplate
provide
interstate
shipment
advertisers
appellants
advertising
cuts
mats
information
copy
payment
due
printing
advertisements
journal
ultimate
circulation
distribution
alleged
new
mexico
appellants
insist
state
courts
sums
earned
advertising
contracts
immune
tax
contracts
entered
transactions
across
state
lines
result
like
transmission
advertising
materials
advertisers
appellants
also
performance
involves
mailing
distribution
appellants
magazines
points
without
state
mere
formation
contract
persons
different
within
protection
commerce
clause
least
absence
congressional
action
unless
performance
within
protection
proposition
longer
open
question
paul
virginia
wall
hooper
california
new
york
life
ins
deer
lodge
county
cf
ware
leland
mobile
county
engel
hence
unnecessary
consider
impact
tax
upon
advertising
contracts
except
affects
performance
presently
discussed
taxation
local
business
occupation
separate
distinct
transportation
intercourse
interstate
commerce
forbidden
merely
ordinary
course
transportation
intercourse
induced
occasioned
business
williams
fears
ware
leland
mobile
county
supra
browning
waycross
general
railway
signal
virginia
utah
power
light
pfost
tax
laid
compensation
received
contract
forbidden
either
contract
apart
performance
within
protection
commerce
clause
incident
preliminary
printing
publishing
advertisements
advertisers
send
cuts
copy
like
appellants
turn
vexed
question
whether
tax
invalid
performance
contract
compensation
paid
involves
extent
distribution
interstate
copies
magazine
containing
advertisements
lay
one
side
fact
appellants
allege
specifically
contract
stipulates
advertisements
shall
sent
subscribers
state
framed
compensation
earned
subscribers
outside
state
cancel
subscriptions
assume
point
appellants
favor
address
argument
present
tax
infringes
commerce
clause
measured
gross
receipts
extent
augmented
appellants
maintenance
interstate
circulation
magazine
purpose
commerce
clause
relieve
engaged
interstate
commerce
share
state
tax
burden
even
though
increases
cost
business
interstate
business
must
pay
way
postal
richmond
ficklen
shelby
county
taxing
district
postal
telegraph
cable
adams
galveston
texas
bare
fact
one
carrying
interstate
commerce
relieve
many
forms
state
taxation
add
cost
business
subject
property
tax
instruments
employed
commerce
western
union
telegraph
massachusetts
cleveland
backus
adams
express
ohio
state
auditor
adams
express
kentucky
western
union
tel
missouri
ex
rel
gottlieb
old
dominion
virginia
property
devoted
interstate
transportation
used
within
without
state
tax
fairly
apportioned
use
within
state
sustained
pullman
pennsylvania
cudahy
packing
minnesota
net
earnings
interstate
commerce
subject
income
tax
glue
oak
creek
commerce
carried
corporation
franchise
tax
may
imposed
measured
net
income
business
done
within
state
including
portion
income
derived
interstate
commerce
may
justly
attributable
business
done
within
state
fair
method
apportionment
underwood
typewriter
chamberlain
cf
bass
ratcliff
gretton
state
tax
commission
taxes
one
way
another
add
expense
carrying
interstate
commerce
sense
burden
reason
prohibited
hand
local
taxes
measured
gross
receipts
interstate
commerce
often
pronounced
unconstitutional
vice
characteristic
held
invalid
placed
commerce
burdens
nature
capable
point
substance
imposed
fargo
stevens
michigan
philadelphia
pennsylvania
galveston
texas
supra
meyer
wells
fargo
added
crew
levick
pennsylvania
fisher
blend
station
state
tax
commission
equal
right
every
state
commerce
touches
merely
interstate
commerce
done
without
protection
commerce
clause
bear
cumulative
burdens
imposed
local
commerce
see
philadelphia
pennsylvania
supra
state
freight
tax
wall
bradley
dissenting
maine
grand
trunk
railway
cf
pullman
pennsylvania
supra
multiplication
state
taxes
measured
gross
receipts
interstate
transactions
spell
destruction
interstate
commerce
renew
barriers
interstate
trade
object
commerce
clause
remove
baldwin
seelig
reasons
state
may
lay
tax
measured
amount
merchandise
carried
interstate
commerce
state
freight
tax
supra
upon
freight
earned
carriage
fargo
stevens
supra
philadelphia
pennsylvania
supra
restricting
effect
state
tax
railway
gross
receipts
wall
compare
miller
dissenting
case
page
taxation
measured
gross
receipts
interstate
commerce
sustained
fairly
apportioned
commerce
carried
within
taxing
state
wisconsin
powers
maine
grand
trunk
railway
supra
cudahy
packing
minnesota
supra
express
minnesota
cases
rejected
apportionment
found
inadequate
unfair
fargo
michigan
supra
galveston
texas
supra
meyer
wells
fargo
supra
compare
wisconsin
powers
supra
whether
tax
sustained
fair
means
measuring
local
privilege
franchise
maine
grand
trunk
railway
supra
ficklen
shelby
county
taxing
district
supra
american
manufacturing
company
louis
method
arriving
fair
measure
tax
substituted
local
property
taxes
cudahy
packing
minnesota
supra
express
company
minnesota
supra
cf
postal
telegraph
cable
adams
supra
see
mchenry
alford
practical
way
laying
upon
commerce
share
local
tax
burden
without
subjecting
multiple
taxation
borne
local
commerce
subject
gross
receipts
unapportioned
made
measure
tax
laid
every
state
commerce
carried
tax
gross
receipts
tolls
use
interstate
trains
tracks
lying
wholly
within
taxing
state
valid
new
york
pennsylvania
cf
henderson
bridge
kentucky
although
like
tax
gross
receipts
rental
railroad
cars
used
interstate
commerce
within
without
taxing
state
invalid
fargo
michigan
supra
one
case
tax
reaches
part
commerce
carried
within
taxing
state
extends
commerce
carried
without
state
boundaries
valid
similarly
laid
every
state
business
conducted
present
case
tax
form
substance
excise
conditioned
carrying
local
business
providing
selling
advertising
space
published
journal
sold
paid
subscribers
receive
interstate
commerce
price
advertising
sold
made
measure
tax
sustained
similar
tax
said
privilege
manufacturing
measured
total
gross
receipts
sales
manufactured
goods
intrastate
trastate
interstate
american
manufacturing
louis
supra
actual
sales
prices
measured
tax
taken
measure
value
goods
manufactured
appropriate
measure
value
privilege
taxation
deferred
goods
sold
ficklen
shelby
county
taxing
district
supra
sustained
license
tax
measured
percentage
gross
annual
commissions
received
brokers
engaged
negotiating
sales
within
sellers
without
state
viewed
authority
american
manufacturing
louis
supra
seem
decisive
present
case
think
tax
assailed
finds
support
reason
practical
needs
taxing
system
constitutional
limitations
must
accommodate
double
demand
interstate
business
shall
pay
way
time
shall
burdened
cumulative
exactions
similarly
laid
local
business
said
carrying
local
business
may
made
condition
state
taxation
distinct
interstate
commerce
business
preparing
printing
publishing
magazine
advertising
peculiarly
local
distinct
circulation
whether
circulation
interstate
commerce
cf
puget
sound
stevedoring
tax
one
doubt
tax
privilege
valid
measured
amount
advertising
space
sold
utah
power
light
pfost
supra
federal
compress
mclean
value
oliver
iron
mining
lord
hope
natural
gas
hall
selling
price
taken
measure
value
whose
accuracy
appellants
challenge
practical
purposes
convenient
means
arriving
equitable
measure
burden
may
imposed
admittedly
taxable
subject
matter
unlike
measure
tax
sustained
american
manufacturing
louis
supra
embrace
purchase
price
magazine
subscription
price
articles
shipped
interstate
commerce
far
advertising
rates
reflect
value
attributable
maintenance
circulation
magazine
interstate
think
burden
interstate
business
remote
attenuated
call
rigidly
logical
application
doctrine
gross
receipts
interstate
commerce
may
made
measure
tax
experience
taught
opposing
demands
commerce
shall
bear
share
local
taxation
shall
hand
subjected
multiple
tax
burdens
merely
interstate
commerce
capable
reconciliation
resort
syllogism
practical
rather
logical
distinctions
must
sought
see
galveston
texas
supra
recognizing
every
local
law
affects
commerce
regulation
constitutional
sense
held
local
taxes
may
laid
property
used
commerce
value
taxation
may
include
augmentation
attributable
commerce
employed
finally
equivalent
value
may
computed
measure
related
gross
receipts
tax
latter
substituted
tax
former
see
galveston
texas
supra
perhaps
enough
privilege
taxed
type
regarded
separate
distinct
interstate
transportation
admit
different
treatment
purposes
taxation
utah
light
power
pfost
supra
federal
compress
warehouse
mclean
supra
chassaniol
greenwood
value
privilege
fairly
measured
receipts
tax
invalid
value
enhanced
appellants
circulation
journal
interstate
property
taxes
railroads
invalid
property
value
increased
circumstance
railroads
interstate
business
added
reason
think
tax
subject
objection
leveled
taxes
laid
upon
gross
receipts
derived
interstate
communication
transportation
goods
far
value
contributed
appellants
new
mexico
business
circulation
magazine
interstate
taxed
taxed
elsewhere
value
railroad
property
taxed
locally
tax
one
form
substance
repeated
manner
lay
added
burden
interstate
distribution
magazine
already
noted
receipts
subscriptions
included
measure
tax
measured
extent
circulation
magazine
interstate
events
upon
tax
preparation
printing
publication
advertising
matter
receipt
sums
paid
new
mexico
elsewhere
beyond
control
taxing
power
without
commerce
clause
exert
dominion
distribution
magazine
subscribers
dangers
may
ensue
imposition
tax
measured
gross
receipts
derived
directly
interstate
commerce
absent
ways
case
differs
fisher
blend
station
state
tax
supra
appellants
rely
exaction
privilege
tax
laid
upon
occupation
broadcasting
held
interstate
communication
comparable
carried
telegraph
telephone
measured
gross
receipts
derived
commerce
broadcasting
taxed
also
reception
station
wbt
poulnot
event
cumulative
tax
burden
imposed
interstate
communication
might
ensue
gross
receipts
interstate
transportation
taxed
vice
tax
percentage
gross
receipts
goods
sold
wholesaler
interstate
commerce
held
invalid
crew
levick
pennsylvania
supra
form
substance
tax
thought
one
privilege
local
business
separable
interstate
commerce
cf
american
manufacturing
louis
supra
none
respects
present
tax
objectionable
justice
mcreynolds
justice
butler
opinion
judgment
reversed
justice
cardozo
took
part
consideration
decision
case
footnotes
hereby
levied
shall
collected
tax
commission
privilege
taxes
measured
amount
volume
business
done
persons
account
business
activities
engaging
continuing
within
state
new
mexico
business
herein
defined
amounts
determined
application
rates
gross
receipts
follows
amount
equal
per
cent
gross
receipts
person
engaging
continuing
following
businesses
publication
newspapers
magazines
gross
receipts
business
publishing
newspapers
magazines
shall
include
amounts
received
sale
advertising
space
great
britain
levies
annual
license
tax
radio
receiving
apparatus
see
wireless
telegraphy
act
edw
explained
geo
implemented
regulation
printed
great
britain
post
office
guide
july