11 Ga. App. 46 | Ga. Ct. App. | 1912
The plaintiff in error was convicted of the violation of an ordinance of the City of Way cross, and excepts to the overruling of his certiorari. The ordinance imposed an occupation tax of $25 “upon lightning-rod agents or dealers engaged in the business of putting up or erecting lightning-rods.” The plaintiff in error was employed as agent of the St. Louis Lightning Bod Company, a non-resident corporation, to solicit orders for lightning-rods. During the year 1911 he, together with another agent of that company, solicited a large number of orders in the City of Waycross. The manner in which the business was carried on was that the purchaser would deliver to the soliciting agent a written order, addressed to the agent, for a certain quantity and quality of lightning-rods, and at a certain price. In the written order there was nothing said directly in reference to the installation of the lightning-rods bought, but it was understood that this was to be done by
The only point presented for our consideration is whether the ordinance of the City of Waycross is void, as being in conflict with the interstate-commerce clause of the Federal constitution. In 1899, upon the authority of the decisions of the Supreme Court of the United States, as they were then understood and construed, the Supreme Court of this State held that the commerce clause of the Federal constitution does not prevent a State from imposing, for revenue purposes, a license tax upon agents of principals residing in other States, who make executory contracts for the sale of goods, and who, when the goods are shipped into this State, receive them in bulk, break the original packages in which they are contained, and distribute them among the customers. Racine Iron Co. v. McCommons, 111 Ga. 536 (36 S. E. 866, 51 L. R. A. 134). That decision was based upon the idea that, the goods having been shipped into this State in bulk to the agent, who distributed them among the purchasers, in compliance with their respective contracts, the State had complete authority to impose a tax upon the business of the agent, since the goods were not actually - delivered to the purchaser until after they became a part of the mass of
It is true that in the present case it appears that the agent who made the sale likewise agreed, in behalf of his principal and as. a part of the contract of purchase, and without increasing the contract price, to install the lightning-rods, but we do not think this makes any substantial difference. Relatively to this matter, the interstate commerce which is protected by the Federal constitution is “the negotiation of sales of goods which are in another State, for the purpose of introducing them into the State in which the negotiation is made.” Caldwell v. North Carolina, supra. It does not include mere incidents which are not necessary parts of the contract of sale. There are many laws enacted by the States and their subordinate political divisions which incidentally bear upon and affect interstate commerce, but the rule has been announced, time and time again, by the supreme tribunal of the general government, that such laws, having merely an incidental, unsubstantial, and immaterial efféct upon interstate commerce, are not prohibited by the commerce clause of the Federal constitution. The non-resident, in carrying on business with citizens of this State, will be protected fully and completely in making and con
A case might be conceived of where, on account of the peculiar nature of the article or the secrecy of the process, only the seller or manufacturer could put it in condition to be used, and where the article would be worthless unless delivered in complete state, ready for use. In such a ease, to take away the right to put it in condition for use would practically destroy the sale; and hence, where the article is the subject of an interstate sale, to tax the right to install it would be an unlawful interference with interstate commerce. For example, if a portable house should be the subject of an interstate sale, and it could only be put together by a process known to the manufacturer, he would be protected from interference, both in, making the sale and in erecting the house. But if, on the other hand, the house was simply made of blocks which could be cemented together by any one skilled in general work of that nature, we think the business of putting the house together might be separated, for purposes of taxation, from the business of selling. So, if a grain dealer in Chicago should sell to a planter in Georgia a car-load of seed wheat, the mere fact that, as part of the contract of sale, he agreed to sow the wheat would not preclude the State from collecting from him a license fee imposed upon the business of planting grain for hire. Here it does not appear that installation is a necessary part of the transaction. So far as appears, any skilled mechanic can put up lightning-rods. While some special aptitude is required, it is not of such a peculiar character as to justify the inference that it would unduly hamper or prevent the sale if the seller should not install the rods on the purchaser’s house. Hence, to tax merely the business or occupation of installing the rods is not an unlawful interference with interstate commerce.
Judgment affirmed.