Meyer v. Wells, Fargo & Co.
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF OKLAHOMA. ' ' The facts', which involve the constitutionality of provisions of the statute of 1910 of the State of Oklahoma imposing a revenue tax upon receipts of express companies, are stated in the opinion.
1Opinion of the CourtJustice Holmes
This is a bill for an injunction against a tax alleged to be unconstitutional as a regulation of commerce among the States. Upon demurrer three judges sitting in the Circuit Court granted the injunction, and the defendant appealed to this court. The statute in question (March 10, 1910,' Sess. Laws J910, c. 44, p. 65) is entitled ‘An Act providing for the levy and collection of a gross revenue tax from public service corporations in this State’ and from persons engaged in certain mining and similar occupations. By § 2 “Every corporation hereinafter named shall pay the state a gross revenue tax…
2Cases cited11 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Telegraph Co. v. TexasSupreme Court of the United States · 1882
- Boise Artesian Hot & Cold Water Co. v. Boise CitySupreme Court of the United States · 1909
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3Cited by100 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Simpson v. ShepardSupreme Court of the United States · 1913
95 more not listed; retrieve them via the Exa API.