Pfeiffer v. State

I agree with the majority that this case should be reversed; but I submit that it should not be reversed on the issue of interstate commerce. Bather, the reversal should be because of the entire absence of any evidence that any offense was committed by the appellant.

I. Interstate Commerce. The majority opinion says that the cigarettes were moving in interstate commerce and, therefore could not be taxed. In the matter of tax exemption because of interstate commerce, the test is not merely whether there was interstate commerce, but the test is whether the tax is a burden on interstate commerce.…