Choctaw, Oklahoma & Gulf Railroad v. Harrison
Supreme Court of the United States
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF OKLAHOMA. The facts, which involve the- constitutionality of a gross revenue tax levied by the State of Oklahoma on persons engaged in mining and the production of coal, and the power of a State to tax instrumentalities of the Federal Government, are stated in the opinion. The state court has held the mining tax to be one oh property — not a license tax. McAlester Coal Co. v. Trapp, 141 Pac.
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APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF OKLAHOMA. The facts, which involve the- constitutionality of a gross revenue tax levied by the State of Oklahoma on persons engaged in mining and the production of coal, and the power of a State to tax instrumentalities of the Federal Government, are stated in the opinion. The state court has held the mining tax to be one oh property — not a license tax. McAlester Coal Co. v. Trapp, 141 Pac. Rep. 794; Meyer v. Wells, Fargo & Co., 204 Fed. Rép. 140; S. C., 223 U. S. 298, distinguished. This is a. tax on property…
1Opinion of the CourtJustice McRetnolds
By an original bill filed July 19, 1909, in the Circuit Court of the United States," Eastern District of Oklahoma, appellant sought to enjoin the sheriff of Pitts-burg County from collecting taxes claimed by the State upon the gross sale of coals dug from mines belonging to the Choctaw and Chickasaw Indians which it leased and operated. ' The claim was based on the Oklahoma statute which provides for a gross revenue tax; and was resisted upon the ground (among others) that in reality the demand was for an occupation or privilege tax to which the appellant could not lawfully be subjected,…
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- Railroad Co. v. PenistonSupreme Court of the United States · 1873
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