Legal Opinion
General American Tank Car Corp. v. Day
Supreme Court of the United States
Decided March 8, 1926No. 162PublishedCited by 58 opinions
1Opinion of the CourtJustice Stone
Appellants brought suit in the United States District Court for eastern Louisiana to enjoin the appellee from collecting, by seizure of appellants’ property, a tax assessed against them by the State of Louisiana. Erom a judgment dismissing the bill the case comes here on direct appeal by reason of the constitutional questions involved. Jud. Code § 238, before amendment of 1925; Hays v. Port of Seattle, 251 U. S. 233; Arkadelphia Milling Co. v. St. Louis & S. W. Ry. Co., 249 U. S. 134.
The tax in question was imposed under § 5 of Act 109 of the Louisiana Laws of 1921. Section 1 of that Act…
2Cases cited11 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Shaffer v. CarterSupreme Court of the United States · 1920
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Dahnke-Walker Milling Co. v. BondurantSupreme Court of the United States · 1921
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
6 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Serrano v. PriestCalifornia Supreme Court · 1971
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
53 more not listed; retrieve them via the Exa API.