The property of foreign corporations may be taxed as such by the State in which the property is situated. It may indeed be subjected to a heavier tax than other like property in the State, if the State see fit to attach this as a condition to the permission granted to the corporation to do business within the State. In such case, however, the tax is not in reality a property, but a license tax. Ordinarily, however, taxes, other than the ordinary property taxes, imposed on foreign corporations are explicitly in the nature of license taxes. Such license taxes may, however, be imposed only in case the corporations may fairly be said to be "doing business" within the State. This is a fact which the courts, when appealed to, must determine in each case. It may be said, generally, however, that a corporation cannot be said to be "doing business" in the State unless it has established a trade domicile of some sort, that is, established a branch office, or created a sales agency, a factory, or a distributing warehouse.

57 155 U. S. 688; 15 Sup. Ct. Rep. 268; 39 L. ed. 311.

58 St. Louis v. Western Union Tel. Co., 148 U. S. 92; 13 Sup. Ct. Rep. 485; 37 L. ed. 380.

59 Cf. W U. Tel. Co. v. Borough of New Hope (187 U. S. 419; 23 Sup. Ct. Rep. 204; 47 L. ed. 240), in which it was held that an ordinance imposing a license fee on telegraph poles was not void because it yielded a return in excess of amount necessary to meet the cost of supervision and inspection.

If, however, the foreign corporation be a carrier carrying on interstate commerce, as for example, a railroad, or telegraph, or telephone company, it may establish offices, or other agencies for the transaction of its business within the State, free from liability to a license tax or other burden or restraint by the State. Thus, in McCall v. California60 a state law was held void under which it was attempted to collect a license tax upon agents soliciting passenger business for certain interstate railroads.61

The sending by a foreign corporation of agents through the State for the purpose of taking orders for goods, which goods are to be later shipped into the State, is an interstate commerce transaction, and does not constitute doing business in the State, so that a license tax may be imposed.62