onception of Congress's powers under the commerce
clause, was pointed out earlier.[694] To a less, but appreciable degree,
it also affected its views as to the allowable scope under the clause of
the taxing power of the States, a majority of which were on the verge
of bankruptcy. The more evident proofs of this fact occurred in relation
to State taxation of the subject matter of interstate commerce, as is
indicated above.[695] But a certain revision of doctrine, apparently
temporary in nature, however, is to be seen in the connection with State
taxes impinging on property engaged in interstate commerce and the
revenues from such commerce, the principal manifestation of which is to
be seen in the emphasis which was for a time given the "multiple
taxation" test. Thus in his opinion in the Western Live Stock Case,[696]
cited above, Justice Stone seems to be engaged in an endeavor to erect
this into an almost exclusive test of the validity, or invalidity of
State taxation affecting interstate commerce. "It was not," he there
remarks, "the purpose of the commerce clause to relieve those engaged in
interstate commerce from their just share of State tax burden even
though it increases the cost of doing the business. 'Even interstate
business must pay its way,' * * * and the bare fact that one is carrying
on interstate commerce does not relieve him from many forms of State
taxation which add to the cost of his business."[697] Then citing cases,
he continues: "All of these taxes in one way or another add to the
expense of carrying on interstate commerce, and in that sense burden it;
but they are not for that reason prohibited. On the other hand, local
taxes, measured by gross receipts from interstate commerce, have often
been pronounced unconstitutional. The vice characteristic of those which
have been held invalid is that they have placed on the commerce burdens
of such a nature as to be capable, in point of substance, of being
imposed * * * [or added to] with equal right by every State which the
commerce touches, merely because interstate commerce is being done, so
that without the protection of the commerce clause it would bear
cumulative burdens not imposed on local commerce. * * * The
multiplication of State taxes measured by the gross receipts from
interstate transactions would spell the destruction of interstate
commerce and renew the barriers to interstate trade which it was the
object of the commerce clause to remove," ci