bjected"; and
this is true, even of goods immediately to be used in interstate
commerce.[565] The commerce clause, therefore, does not prohibit a State
from imposing special license taxes on merchants using profit sharing
coupons and trading stamps although the coupons may have been inserted
in retail packages by the manufacturer or shipper outside the State and
are redeemable outside the State, either by such manufacturer or
shipper, or by some other agency outside the State;[566] nor yet a
nondiscriminatory tax upon local peddling of goods and sales thereof by
peddlers even though the goods are foreign or interstate imports, since
the sale occurs after foreign or interstate commerce thereof has
ended.[567] And in Kehrer _v._ Stewart[568] it was held that a State tax
upon resident managing agents of nonresident meatpacking houses did not
conflict with the commerce clause, regardless of the fact that the
greater portion of the business was interstate in character, the tax
having been construed by the highest court of the State as applying only
to the business of selling to local customers from the stock of
"original packages" shipped into the State without a previous sale or
contract to sell, and kept and held for sale in the ordinary course of
trade. Contrariwise, a tax on sales discriminatory in its incidence
against merchandise because of its origin in another State is _ipso
facto_ unconstitutional. The leading case is Welton _v._ Missouri,[569]
decided in 1876, in which a peddler's license tax confined to the sale
of goods manufactured outside the State was set aside. The doctrine of
Welton _v._ Missouri has been reiterated many times.[570]

STOPPAGE IN TRANSIT

It also follows logically from Coe _v._ Errol,[571] and the cases
deriving from it, that a State may impose a nondiscriminatory tax when
there is a break in interstate transit, and the goods have not been
restored to the current of interstate commerce. The effect of an
interruption upon the continuity of an interstate movement depends upon
its causes and purposes. If the delay is due to the necessities of the
journey, as in the Coe case, where the logs were detained for a time
within the State by low water, they are deemed "in the course of
commercial transportation, and * * * clearly under the protection of the
Constitution."[572] Intention thus often enters into the determination
of the question whether goods from another State have come to rest
suffic