[121] See the Chapter on [The Law of Fundamental Rights], post.
[122] Wisconsin Central R. R. Co. v. Price County, 133 U. S., 496 (1890). As to exemptions, the decisions are conflicting. Not infrequently notices may be seen of exemption of manufacturing plants, or other industrials, from taxation, if they locate within a community. Mississippi in its constitution of 1890 made such exemptions by special ordinance. Such exemption has been held valid in Franklin Needle Co. v. Franklin, 65 N. H., 177; Florida Central Railway Co. v. Reynolds, 183 U. S., 476; Per contra, Brewer Brick Co. v. Brewer, 62 Maine, 62.
[123] Loan Association v. Topeka, 20 Wallace, 655 (1874); Kingman v. City of Brockton, 153 Mass., 255 (1891); an admirable note citing decisions as to a good tax may be found in L. B. Evans, Leading Cases on American Constitutional Law (Ed. 1916), p. 211.
[124] Art. i., 2: 3; 8: 1.
[125] Art. i., 8: 1. Kentucky Railroad Tax Cases, 115 U. S., 321 (1885); Kelly v. Pittsburgh, 104 U. S., 78 (1881); French v. Barber Asphalt Paving Co., 181 U. S., 324 (1901); Veazie Bank v. Fenne, 8 Wallace, 533 (1869); Corporation Tax Cases, 220 U. S., 611 (1911).
[126] South Carolina v. United States, 199 U. S., 437 (1905). The State conducted dispensatories and derived profit from them. It was held liable for internal revenue. The exercise by the State, as a dispenser, was held not to exempt it from the operation of the law.
[127] Art. i., viii., 3.
[128] Brig Wilson v. U. S., 1 Brockenbrough, 437 (1820).
[129] See decision of the Supreme Court sustaining the “Webb-Kenyon” Law decommercializing (interstate) intoxicating liquors, Clark Distilling Company v. W. Md. R. R. Co.; Id. v. Am. Ex. Co. and State of W. Va. (January 8, 1917).
The power of Congress to deal with the hours of work and wages of employees engaged in interstate commerce is examined in Wilson v. New and Ferris, Receivers, Mo. Ok., & G. Railway Co., March 19, 1917. (Constitutionality of the “Adamson” law.)