Page:United States Reports, Volume 209.djvu/256

 Opinion of the Court. 209 U.S. shipment and ultimate destination may cease to be a subject of interstate commerce. Necessarily, however, the length and purpose of the interruption of transit must be considered. In State v. Engle, RecOver, &c., 5 Vroom (N.J.), 425, 435, coal mined in Pennsylvania and'sent by rail to Elizabethport, in New Jersey, where it was deposited on the wharf for separa- tion and assortment for the purpose of being shipped by water to other markets for the purpose of sale, it was held tlmt the property was not subject to taxation in New Jersey. The court said:" Delay within the State, which is no longer than is neces- sary for the -convenience of transhipment for its transporta- tion to its destination, will not make it property within the State for the purpose of taxation." See also in State v. Cart/gan, 10 Vroom (N.J.), 36, where coal also shipped from Pennsyl- vania to a port in New Jersey and remaining there no longer than was necessary to obtain vessels to transport.it to other places was held to be in course of transportation and not sub- ject to the taxing power of the State. In Burlijton Lumber Co. v. Willerrs, 118 Illinois, 559, the principle was recognized that property in trastu was not subject to the taxing powe of a State, but it was held that logs in rafts sent from Wisconsin to Burlington, Iowa, by the Mississippi River, a part of which were stopped at a place in Illinois called Boston Harbor, to be there kept until needed at Burlington for mill purposes, were subject to taxation. The court said that the property was "kept at New Boston on account of the profit of the owners to keep it there;" and further, that the company was engaged in business in the State beneficial to itself, and its property was so located as to claim the protection of the laws of the State and hence was liable to taxation. Like comment is applicable to plaintiff in error and its oil. The company was doing business in the State, and its property was receiving the protection of the State. Its oil was not in movement through the State. It had reached the destination of its first shipment, and it was held there, not in necessary delay or accommodation to the means of transportation, as

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