' 212 OCTOBER TEB?, 1907. $ta?me? of tim Case. 2?9 U.S. ing tach mit? under the Elevanth A?im?t. betwee? ? ? o? ?pme?t a?d ulthnate desth?k?; and if kept at such pc/nt for the use ?d profit c/ the owne? and urntel the proection ol the State. The act o( 1899 of Tem?e?e. providing for the inspection of o/1 k not an uneonzt/tution? burden o? interntare comm?e 2 ?iied to o?1 coming from other 8t?te? and ultimately intended for sale and dis- tribution in other 8tatea but meanwhile atomel in Tee?n? for conven- ience o? dist?bution ?nd for re?hipp/ng ?rom ? cam and ? 9?8. W. Rep. 824, airrune& PL?rs?F? in error, which was also plaintiff in the courts below, invokes the protection of the commerce clause of the Constitution of the United States ?a,?dn?t the coflection of a tax for the inspection of certain of its o'ds in Tennessee. The bill prayed an injunction against the defendant, based on the following facts ?mmarized from the bill: The plaintiff is a Tennessee corporation with its principal place of b?,?inpss in Memphis, Tcnnes?ce. It is engaged in the manufacture and sale of coal oil and other illuminating oils in the various States of the Union. Its wells and refining and manufacturing plants are all located in the States of Pennsyl- vania and Ohio, from which it ships its products to the State? in which they are sold and used. On account of the tendency of the oils to leak and evaporate, and, under change of tempera- tin'e, to burst the vessel in which they are contained, it is neces- sary to ship the oils in tank cars, and it is also necessary to have distributing points for such oils in. various places in the United States at which it may receive the oils so shipped and place it in barrels or other similar vessels suitable in size for filling orders, which vary in amounts from one barrel upward. It would be impracticable to carry on business in or to have apparatus and
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