What is the test for the Fourteenth Amendment and the power of a state to tax an 'emigrant agent'?
MultiRegion, United States of America
The following excerpt is from Reyes v. United States, 258 F.2d 774 (9th Cir. 1958):
"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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