Property in transit

The substance of these cases is that, while the property is at rest for an indefinite time, awaiting transportation, or awaiting a sale at its place of destination, or at an intermediate point, it is subject to taxation. But, if it be actually in transit to another state, it becomes the subject of interstate commerce and is exempt from local assessment. Property, therefore, at an intermediate point between the place of shipment and ultimate destination, may cease to be a subject of interstate commerce. Necessarily, however, the length and purpose of the interruption of transit must be considered.