Answer:
In Gwin Co. v. Henneford2o Black dissented from a majority opinion
holding invalid a Washington tax on gross receipts from the business of
marketing fruit shipped in interstate and foreign commerce. He asserted
that the statute imposed a general, non-discriminatory tax measured by
gross receipts upon all business operating in the state. He agreed with
the majority as to the possible dangers in waiting for Congress to act,
but he thought that the national legislature was the agency responsible
for remedying them when they arose.