Lehigh & Wilkesbarre Coal Co. v. Borough of Junction

The opinion of the court was delivered by

Fort, J.

The defendants imposed a tax upon one hundred thousand tons of coal belonging to the complainant, and stored within the defendants’ territorial boundaries.

*69But a single question is raised upon this writ.

The contention -of the prosecutor is that tire coal taxed by the defendants was in transitu, and hence is not taxable.

Whether the coal is or is not in transitu is a question of fact. A careful examination of the facts in this case leads us to the conclusion that the coal taxed by the defendants cannot be deemed to be coal in interstate commerce,…