The State of Mississippi may levy a nondiscriminatory tax upon the net nearnings of a foreign corporation, attributable to its activities in this state and resulting from its ownership of property within the state, where the property of such corporation in the state is used exclusively in the furtherance of its interstate business, without violating the Commerce Clause of the Federal Constitution, Article I, Section VIII. State ex rel. Knox v. Gulf, M. N.R. Co., supra; Stone v. General Contract Purchase Corporation, 193 Miss. 301, 7 So.2d 806; Hattiesburg Grocery Co. v. Robertson, 126 Miss. 34, 88 So. 4; International Elevator Co. v. Thoresen, 58 N.D. 777, 228 N.W. 192; Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307; Maxwell v. Kent-Coffey Mfg. Co., 204 N.C. 365, 168 S.E. 397; Humble Pipe Line Co. v. State of New Mexico, 45 N.M. 29, 109 P.2d 247; Atlantic Coast Line R. Co. v. Daughton, 262 U.S. 413, 43 S.Ct. 620, 67 L.Ed. 1051; Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113, 41 S.Ct. 45, 65 L.Ed. 165; United States Glue Co. v. Oak Creek, 247 U.S. 321, 38 S.Ct. 499, 62 L.Ed. 1135; Shaffer v. Carter, 252 U.S. 37, 40 S.Ct. 221, 64 L.Ed. 445; People of State of New York ex rel. Cohn v. Graves, 300 U.S. 308, 57 S.Ct. 466, 81 L.Ed. 666; McGoldrick v. Berwind-White Coal Min. Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565; Wisconsin v. J.C. Penney Co., 311 U.S. 435, 85 L.Ed. 267; Wisconsin v. Minnesota Min. Mfg. Co., 311 U.S. 452, 85 L.Ed. 274; Memphis Natural Gas Co. v. Beeler, 315 U.S. 649, 62 S.Ct. 857, 86 L.Ed. 1090. The imposition of Mississippi income taxes on profits earned in interstate commerce is no violation of the due process of law cla

The distinction between market price and cost cannot be ignored; the former includes profits and the latter does not; and it is this differentiation which decidedly limits the applicability of the Wisconsin case to the instant factual situation. The unitary character of the buying and selling business has been recognized in International Elevator Co. v. Thoresen (1929), 58 N.D. 776 [ 228 N.W. 192], and Great Atlantic PacificTea Co. v. Grosjean (1937), 301 U.S. 412 [57 Sup. Ct. 727, 81 L.Ed. 1193, 112 A.L.R. 293]. In the Thoresen case, supra, plaintiff company operated a line of grain elevators, about half of which were in Montana and the other half in North Dakota.

XI. There is no provision in the Income Tax Act of the State of Mississippi nor the regulations issued in connection therewith, authorizing the demand of specific accounting from appellant, in preparation of its tax returns when its method of accounting does not permit of such determination. Atlantic Coast Lbr. Corp. v. Query, 171 S.C. 441, 172 S.E. 432; In re Blain, 197 Okla. 459, 172 P.2d 795; Commonwealth v. Liggett Drug Co. (Pa.), 56 Dauph. Co. 123; Cook v. Arkansas State Rice Mill Co., 213 Ark. 396, 210 S.W.2d 511; International Elevator Co. v. Thoreses, 58 N.D. 776, 228 N.W. 192; McCrory Co. v. Comr., 280 Mass. 273, 182 N.E. 481; Northern States Power Co. v. Tax Comm. of Wisconsin, 297 N.W. 578; Phillips v. Sinclair Rfg. Co., 76 Ga. App. 34, 44 S.E.2d 671; Turco Paint Varnish Co. v. Kalodner, 320 Pa. 421, 184 A. 37; 85 C.J.S., Secs. 1103-1105 pp. 809, 821. XII. The authority given the appellee to impose an income tax on the appellant stems solely from the law which must be reasonable and constitutional, is well established by decisions of the various Supreme Court of the states as well as the Supreme Court of the United States that any income tax imposed on a multi-state corporation must be reasonable and constitutional.

"The burden is on him who seeks the recovery of a tax already paid to establish those facts which show its invalidity" (citing cases). Other cases which support us in our holding that the entire net income, under circumstances similar to the instant case, is taxable, are: Trane Co. v. Wisconsin Tax Commission, 235 Wis. 516, 292 N.W. 897; Interstate Bond Co. v. State Revenue Commission of Georgia, 50 Ga. App. 744, 179 S.E. 599; Department of Treasury v. Wood Preserving Corp., 313 U.S. 62, 61 Sup. Ct. 885, 85 L. Ed. 1188; International Elevator Co. v. Thoresen, State Tax Commissioner, 58 N.D. 776, 228 N.W. 192; Mexican Petroleum Corp. v. Head, Revenue Commissioner, 64 Ga. App. 529, 13 S.E.2d 887. We do not deem it necessary to discuss sections 16 and 17 because these sections have no application to the instant case.

"The income of the Gulf, Mobile Northern Railroad Company is derived from both inter and intra state commerce, and its contention is that a tax by the state on that portion of its income derived from interstate commerce is a burden on such commerce within the meaning of this clause of the federal Constitution. If the tax were on gross income a serious question would be here presented, but it is not on gross, but on net, income, and a tax on net income, derived in whole or in part from interstate commerce, is not a burden thereon within the meaning of this clause of the federal Constitution, as pointed out by the Supreme Court of the United States in [United States] Glue Company v. Oak Creek, 247 U.S. 321, 38 S.Ct. 499, 62 L.Ed. 1135, Ann.Cas. 1918E, 748." The following state decisions support our conclusions: Western Union Telegraph Co. v. Query, 144 S.C. 234, 142 S.E. 509; International Elevator Co. v. Thoresen, 58 N.D. 776, 228 N.W. 192; State Revenue Comm. v. Edgar Brothers Co., 185 Ga. 216, 194 S.E. 505; State ex rel. Maxwell v. Kent-Coffey Mfg. Co., 204 N.C. 365, 168 S.E. 397, 90 A.L.R. 476, and anno. 484; Curlee Clothing Co. v. Oklahoma Tax Comm., 180 Okla. 116, 68 P.2d 834. The rule we have stated was approved in Hans Rees' Sons v. North Carolina. 283 U.S. 123, 51 S.Ct. 385, 75 L.Ed. 879, although the case was reversed upon other grounds.

One who is not prejudiced by the enforcement of a statute cannot question its constitutionality or obtain a decision as to its validity as impairing rights of others. State v. Donovan, 10 N.D. 203, 86 N.W. 709; Turnquist v. Cass County Drain Comrs. 11 N.D. 514, 92 N.W. 852; International Elevator Co. v. Thoresen, 58 N.D. 776, 228 N.W. 192; Anderson v. Byrne, 62 N.D. 218, 242 N.W. 687; State v. Goeson, 65 N.D. 706, 262 N.W. 70; Del Costillo v. McConnico, 168 U.S. 674, 42 L. ed. 622. Where the legislature by a subsequent act shortens the period within which the holder of a tax certificate must present his tax sale certificate for a tax deed, such subsequent legislation is not unconstitutional unless the holder of the certificate is deprived of some substantial substantive right. Wheeler v. Jackson, 137 U.S. 245, 34 L. ed. 659.

See State Railroad Tax Cases, 92 U.S. 575; Western Union Telegraph Co. v. Massachusetts, 125 U.S. 530; Pullman's Palace Car Co. v. Pennsylvania, 141 U.S. 18; Maine v. Grand Trunk Ry., 142 U.S. 217; Western Union Telegraph Co. v. Taggart, 163 U.S. 1; Pgh., etc., Ry. v. Backus, 154 U.S. 421. That court and state courts have also considered cases wherein taxes on the privilege of doing business or "excise" taxes were measured by a proportion of net income; the proportions were arrived at by a consideration of either the property invested in the State as compared to all the property of the company, or by gross receipts within the State as compared with entire gross receipts. See Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113; Bass, Ratcliff Gretton, Ltd., v. State Tax Commission, 266 U.S. 271; Slater Mills, Inc., v. Gilpatric, 97 Conn. 521; International Elevator Co. v. Thorensen, 58 N.D. 776. In National Leather Co. v. Com. of Mass., 277 U.S. 413, 423, the court stated: "It is settled law that a state may lawfully impose upon a foreign corporation a tax for the privilege of doing business within its borders which is measured by the proportionate part of its total net income which is attributable to the business carried on within the state."