[493] Wheeling Steel Corp v. Fox, 298 U.S. 193, 209-210 (1936); Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 207 (1905); Johnson Oil Ref. Co. v. Oklahoma ex rel. Mitchell, 290 U.S. 158 (1933).

[494] Robert L. Howard, State Jurisdiction to Tax Intangibles: A Twelve Year Cycle, 8 Missouri Law Review 155, 160-162 (1943); Ralph T. Rawlins, State Jurisdiction to Tax Intangibles: Some Modern Aspects, 18 Texas Law Review 296, 314-315 (1940).

[495] Kirtland v. Hotchkiss, 100 U.S. 491, 498 (1879).

[496] Savings & L. Soc. v. Multnomah County, 169 U.S. 421 (1898).

[497] Bristol v. Washington County, 177 U.S. 133, 141 (1900).

[498] Fidelity & C. Trust Co. v. Louisville, 245 U.S. 54 (1917).

[499] Rogers v. Hennepin County, 240 U.S. 184 (1916).

[500] Citizens Nat. Bank v. Durr, 257 U.S. 99, 109 (1921).

[501] Hawley v. Maiden, 232 U.S. 1, 12 (1914).

[502] First Bank Stock Corp. v. Minnesota, 301 U.S. 234, 241 (1937).