Corson v. Maryland/Opinion of the Court
Mr. Justice FIELD, Mr. Justice GRAY, and myself agree to this judgment, but on different grounds from those stated in the opinion of the court. It is not denied that the statute of Maryland requires a non-resident merchant, desiring to sell by sample in that state, to pay for a license to do that business a sum to be ascertained by the amount of his stock in trade in the state where he resides, and in which he has his principal place of business. This differs materially from the statute of Tennessee, which was considered in Robbins v. Taxing Dist. Shelby Co., ante, 592, (just decided,) and is in its effect, as we think, a tax on commerce among the states. The charge for the privilege to the non-resident is measured by his capacity for doing business all over the United States, and without any reference to the amount done or to be done in Maryland.
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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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