Maryland v. Louisiana
Supreme Court of the United States
1Opinion of the CourtJustice White
In this original action, several States, joined by the United States and a number of pipeline companies, challenge the constitutionality of Louisiana’s “First-Use Tax” imposed on certain uses of natural gas brought into Louisiana, principally from the Outer Continental Shelf (OCS), as violative of the Supremacy Clause and the Commerce Clause of the United States Constitution.
I
The lands beneath the Gulf of Mexico have large reserves of oil and natural gas. Initially, these reserves could not be developed due to technological difficulties associated with offshore drilling. In 1938, the first…
2Cases cited65 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Duke Power Co. v. Carolina Environmental Study Group, Inc.Supreme Court of the United States · 1978
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