Ware & Leland v. Mobile County

Ware & Leland v. Mobile County, 209 U.S. 405 (1908), is a case in which the United States Supreme Court held that contracts for the sales of cotton for future delivery that do not oblige interstate shipments are not subjects of interstate commerce. The Court also held that a state tax on persons engaged in buying and selling cotton for future delivery was not a regulation of interstate commerce, and that the imposition of the tax was not beyond the power of the state.