Legal Opinion
Carson Petroleum Co. v. Vial, Sheriff & Tax Collector
Supreme Court of the United States
Decided April 8, 1929No. 306PublishedCited by 134 opinions
1Opinion of the CourtChief Justice Taft
This was a petition by the Carson Petroleum Company, a corporation of Delaware, to enjoin Leon C. Vial, sheriff and tax collector of the Parish of St. Charles, .Louisiana, R. A. De Broca, assessor for the Parish, and the Louisiana Tax Commission, from laying and levying against it an alleged illegal assessment of duties on a quantity of oil in storage tanks at St. Rose in the Parish. They were ad valorem duties levied on all the property of the petitioner subject to taxation. The taxation was objected to because it was deemed an interference with interstate and foreign commerce.
The District…
2Cases cited14 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Swift & Co. v. United StatesSupreme Court of the United States · 1905
- Coe v. ErrolSupreme Court of the United States · 1886
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
9 more not listed; retrieve them via the Exa API.
3Cited by134 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
129 more not listed; retrieve them via the Exa API.