McLean Coal Co. v. Pittsburgh Terminal Coal Corp.

Opinion by

Mr. Justice Drew,

The present controversy arises out of the passage of the “Bituminous Coal Conservation Act of 1935” (C. 824, 49 Stat. 991; U.S.C.A. Title 15, Chapter 17, section 801), by the Congress of the United States, and the subsequent declaration of its unconstitionality: Carter v. Carter Coal Co., 298 U. S. 238. The avowed purposes of the act were the stabilization of the bituminous coal mining industry and the promotion of its interstate commerce. In order to effectuate these purposes taxes were to be levied on the value of all coal mined, and certain rebates accorded…