Eureka Pipe Line Co. v. Hallanan
West Virginia Supreme Court
Appeal from' Circuit Court, Kanawha County. Hu its for injunction by the Eureka'Pipe Line Company and by the United Fuel Gas Company against Walter S. Hallanan, State Tax Commissioner, and others. Decrees for plaintiffs, and defendants appeal.
1Opinion of the Court
Ilm, Judge:
These appeals bring up for review decrees of the Circuit Court of Kanawha county entered in the above .entitled causes holding invalid an act of the Legislature providing for a tax on Ihe transportation of oil and gas by means of pipe lines, and enjoining the defendants from collecting the tax levied by said art.
The act in question is chapter five of the Acts of the Extraordinary session of the Legislature of 1919, the pertinent provisions thereof being:
“AN ACT to levy a privilege tax on any person, firm or corporation'engaged in the transportation of crude oil or petroleum, or the…
2Cases cited28 opinions
- United States Ex Rel. Attorney General of the United States v. Delaware & Hudson Co.Supreme Court of the United States · 1909
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
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3Cited by26 opinions
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Coffindaffer v. CoffindafferWest Virginia Supreme Court · 1978
- Douglass v. KoontzWest Virginia Supreme Court · 1952
- Price v. SimsWest Virginia Supreme Court · 1950
- Board of Ed. of Wyoming County v. BOARD OF PUB. WKS.West Virginia Supreme Court · 1959
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