The following excerpt is from United States v. Eramdjian, 155 F. Supp. 914 (S.D. Cal. 1957):
Williams v. Fears, 1900, 179 U.S. 270, 21 S.Ct. 128, 129, 45 L.Ed. 186, involved the Fourteenth Amendment and the power of a state to tax an "emigrant agent" and whether the tax burdened interstate commerce. The tax was held proper and the court said:
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