Union Tank Line Co. v. Wright
Supreme Court of the United States
ERROR TO THE SUPREiME COURT OF THE STATE OF GEORGIA. The case is "stated in the opinion.
1Opinion of the CourtJustice McReynolds
This cause requires us to consider the power of a State to lay and collect taxes upon instrumentalities of interstate commerce which move both within and without its jurisdiction.
Union Tank. Line — plaintiff in' error — an equipment company incorporated in New Jersey which has never carried on business or had an office in Georgia, owns twelve thousand tank cars suitable for transporting oil over railroads and rents them to shippers at agreed rates, based on size and capacity. The roads over which they move also pay therefor stipulated compensation. Under definite contract certain of these…
2Cases cited12 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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3Cited by86 opinions
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- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
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