[702] See McCarroll v. Dixie Greyhound Lines, Inc., 309 U.S. 176, 188-189 (1940).
[703] Freeman v. Hewit, 329 U.S. 249 (1946).
[704] 329 U.S. 249.
[705] The Court relied particularly on Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938) in which the multiple taxation test had been used.
[706] Justice Black dissented without opinion. Justice Douglas, speaking also for Justice Murphy, contended that the sale had been local, and that the only interstate agency employed had been the mails, an argument which squares badly with the attitude of the same Justices in United States v. South-Eastern Underwriters Assoc., 322 U.S. 533 (1944).
[707] 330 U.S. 422 (1947), reaffirming Puget Sound Stevedoring Co. v. Tax Comm., 302 U.S. 90 (1937).
[708] 330 U.S. at 433.
[709] Justices Murphy, Douglas, and Rutledge thought the decision correct as to receipts from foreign commerce. Speaking for them, Justice Douglas made an effort to resurrect Maine v. Grand Trunk R. Co., 142 U.S. 217 (1891). Justice Black dissented without opinion.
[710] 334 U.S. 653.
[711] Ibid. 663, citing Western Live Stock v. Bureau of Revenue, 303 U.S. 250 (1938); and Ratterman v. Western Union Teleg. Co., 127 U.S. 411 (1888).