United States v. Consumers' Gas Trust Co.
Court of Appeals for the Seventh Circuit
In Error to the District Court of the United States for the District of Indiana. Section 27, Revenue Act June 13, 1898, e. 448, 30 Stat. 464 [U. S. Comp.
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In Error to the District Court of the United States for the District of Indiana. Section 27, Revenue Act June 13, 1898, e. 448, 30 Stat. 464 [U. S. Comp. St. 1901, p. 2306], provides: “That every person, firm, corporation or company carrying on or doing the business of refining petroleum or refining sugar, or owning or controlling any pipe line for transporting oil or other products, whose gross annual receipts exceed two hundred and fifty thousand dollars shall be subject to pay annually a special excise tax equivalent to one-quarter of one per cent, on the gross amount of all receipts of…
1Opinion of the CourtBaker, Circuit Judge
Section 37, Act June 13, 1898, c. 448, 30 Stat. 464 [U. S. Comp. St. 1901, p. 3306], exacts revenue from all persons engaged in certain, businesses, provided such persons come within a certain condition. The businesses are refining petroleum, refining sugar, and transporting oil or other products through pipelines owned or controlled by the transporter. The condition is that the persons engaged in those-businesses have gross annual receipts from their respective businesses in excess of $350,000.
The business of mining natural gas and selling it to consumers was not taxed. That was the only…
2Cases cited4 opinions
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- Carothers v. Philadelphia Co.Supreme Court of Pennsylvania · 1888
- Appeal of HeffnerSupreme Court of Pennsylvania · 1888
- United States v. Northwestern Ohio Natural Gas Co.U.S. Circuit Court for the District of Northern Ohio · 1905
3Cited by1 opinion
- United States v. HanceDistrict Court, E.D. Pennsylvania · 1911