Interstate Oil Pipe Line Co. v. Stone

Mr. Justice Black, Mr. Justice Douglas and Mr. Justice Murphy join.

This appeal questions the power of Mississippi, as affected by the commerce clause, to impose a tax measured by gross receipts from the operation of a pipe line wholly within the state.

Appellant is a Delaware corporation which has qualified to do business in Mississippi as a foreign corporation. It owns and operates pipe lines which are used to transport oil from lease tanks in various oil fields in Mississippi to loading racks adjacent to railroads elsewhere in the state.1 From these racks the oil is pumped into railroad tank…