Pittsburg & Southern Coal Co. v. Bates
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. The Pittsburg and Southern Coal Company, a corporation organized under the laws of Pennsylvania and domiciled in the city of Pittsburg, Pennsylvania, and a citizen of that State, filed its petition in the Seventeenth Judicial District Court of the parish of East Baton Rouge, Louisiana, alleging that the petitioner was and had been for some time engaged in the business of buying and selling coal from the mines in…
Read the full summary
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. The Pittsburg and Southern Coal Company, a corporation organized under the laws of Pennsylvania and domiciled in the city of Pittsburg, Pennsylvania, and a citizen of that State, filed its petition in the Seventeenth Judicial District Court of the parish of East Baton Rouge, Louisiana, alleging that the petitioner was and had been for some time engaged in the business of buying and selling coal from the mines in Pennsylvania upon the Mississippi River and other navigable rivers of the country. That it was the owner of a large number of…
1Opinion of the CourtJustice Field
The plaintiff company in this court objects to the judgment of the Supreme Court of Louisiana dissolving the. injunction in the original suit which inhibited the state, tax collector from selling coal lying in boats on the Mississippi River to pay taxes alleged to be due to the State thereon, and directing that the defendant proceed to collect the tax.
It is contended that the law under which the sheriff and tax collector assumed to act exempted the coal from taxation as property in process of transportation and not on consignment for sale. Such would seem to be the direct declaration of the…
2Cases cited3 opinions
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Brown v. HoustonSupreme Court of the United States · 1885
- Woodruff v. ParhamSupreme Court of the United States · 1869
3Cited by90 opinions
- Stafford v. WallaceSupreme Court of the United States · 1922
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Lottery CaseSupreme Court of the United States · 1903
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
85 more not listed; retrieve them via the Exa API.