Note 588 — ARTICLE I (continued 3)

Heyman v. Hays, 236 U.S. 178 (1915). See also Hump Hairpin Co. v. Emmerson, 258 U.S. 290 (1922), holding that business done by a corporation through orders which were approved in a State where its tangible property and offices were located, but which were first taken by its salesmen in other States, was interstate, although the tax involved was sustained.