measured by resort to Baume gravity. Ohio Oil Co. _v._
Conway, 281 U.S. 146 (1930).

_Chain stores:_ a privilege tax graduated according to the number of
stores maintained, State Tax Comr's. _v._ Jackson, 283 U.S. 527 (1931);
Fox _v._ Standard Oil Co., 294 U.S. 87 (1935); a license tax based on
the number of stores both within and without the State, Great A. & P.
Tea Co. _v._ Grosjean, 301 U.S. 412 (1937).

_Electricity:_ municipal systems may be exempted, Puget Sound Power &
Light Co. _v._ Seattle, 291 U.S. 619 (1934); that portion of electricity
produced which is used for pumping water for irrigating lands may be
exempted, Utah Power & Light Co. _v._ Pfost, 286 U.S. 165 (1932).

_Insurance companies:_ license tax measured by gross receipts upon
domestic life insurance companies from which fraternal societies having
lodge organizations and insuring lives of members only are exempt, and
similar foreign corporations are subject to a fixed and comparatively
slight fee for the privilege of doing local business of the same kind.
Northwestern Mutual L. Ins. Co. _v._ Wisconsin, 247 U.S. 132 (1918).

_Oleomargarine:_ classified separately from butter. Magnano Co. _v._
Hamilton, 292 U.S. 40 (1934).

_Peddlers:_ classified separately from other vendors. Caskey Baking Co.
_v._ Virginia, 313 U.S. 117 (1941).

_Public utilities:_ a gross receipts tax at a higher rate for railroads
than for other public utilities, Ohio Tax Cases, 232 U.S. 576 (1914); a
gasoline storage tax which places a heavier burden upon railroads than
upon common carriers by bus, Nashville C. & St. L. Co. _v._ Wallace, 288
U.S. 249 (1933); a tax on railroads measured by gross earnings from
local operations, as applied to a railroad which received a larger net
income than others from the local activity of renting, and borrowing
cars, Illinois Central R. Co. _v._ Minnesota, 309 U.S. 157 (1940); a
gross receipts tax applicable only to public utilities, including
carriers, the proceeds of which are used for relieving the unemployed,
New York Rapid Transit Corp. _v._ New York, 303 U.S. 573 (1938).

_Wine:_ exemption of wine from grapes grown in the State while in the
hands of the producer. Cox _v._ Texas, 202 U.S. 446 (1906).

Laws imposing miscellaneous license fees have been upheld as follows:

_Cigarette dealers:_ taxing retailers and not wholesalers. Cook _v._
Marshall County, 196 U.S. 261 (1905).

_Commission merchants:_ requirements that dealers in f