Federal Compress Co. v. McLean

In Federal Compress Warehouse Co. v. McLean, 291 U.S. 17, 21 (1934), and Chassaniol v. City of Greenwood, 291 U.S. 584, 587 (1934), the Supreme Court held that the warehousing and ginning of cotton were purely local activities and, therefore, a tax imposed on such an activity did not run afoul of the dormant Commerce Clause.