Sanford Service Co. v. City of Andalusia

On Rehearing.

FOSTER, Justice.

The question of the effect of a transaction, somewhat similar to that here involved, upon interstate commerce has been discussed also in the case of McLeod v. J. E. Dillworth Co., 322 U.S. 327, 64 S.Ct. 1023, 88 L.Ed. 1304. In that, case it was held that, under the circumstances there existing, the tax was a burden upon interstate commerce for that the taxpayer was shipping goods by interstate commerce from Tennessee into the state of. Arkansas. It had its offices in Tennessee where the sale was made and consummated by'delivery f. o. b. in Memphis, Tennessee, in…