Eureka Pipe Line Co. v. Hallanan
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP APPEALS OP THE STATE OP WEST VIRGINIA. Error to a judgment sustaining a tax in a suit brought by the plaintiff in error to restrain its enforcement.
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ERROR TO THE SUPREME COURT OP APPEALS OP THE STATE OP WEST VIRGINIA. Error to a judgment sustaining a tax in a suit brought by the plaintiff in error to restrain its enforcement. See the next case, post, 277. The oil having been transported in a continuous stream through and out of the State (except as to relatively small portions diverted to refineries within the State) * and having at the very outset of its journey been delivered by the producers to, and remained in the custody of, a common carrier (the plaintiff) until so transported, was in interstate commerce from the moment it was…
1Opinion of the CourtJustice Holmes
This is a bill to prevent the enforcement against the plaintiff of a statute of West Virginia that forbids engaging in the business of transporting petroleum in pipe lines without the payment of a tax of two cents for each barrel of oil transported. Acts of 1919, Extraordinary Session, c. 5. It is set up that the. statute is contrary to the Constitution of the United States in several ways, one of these being that as applied to the plaintiff it imposes a tax upon commerce among the States. The plaintiff owns a system of pipe lines in West Virginia connecting with other pipe lines in Ohio and…
2Cited by72 opinions
- Stafford v. WallaceSupreme Court of the United States · 1922
- Board of Trade of Chicago v. OlsenSupreme Court of the United States · 1923
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Lemke v. Farmers Grain Co. of EmbdenSupreme Court of the United States · 1922
- Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
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