Note 603 — ARTICLE I (continued 3)

Ibid. 57, citing Ficklen v. Shelby County Taxing District, 145 U.S. 1 (1892); Howe Machine Co. v. Gage, 100 U.S. 676 (1880); and Wagner v. Covington, 251 U.S. 95 (1919). In the first it was held that the Robbins case did not apply to a firm of agents and brokers maintaining an office and samples throughout the year in the taxing district. The other two cases were totally irrelevant.