Union Tank Car Co. v. Day
Supreme Court of Louisiana
1Opinion of the Court
By the WHOLE COURT.
LAND, J.
The Louisiana Tax Commission assessed for the year 1922, at a valuation ■of $499,800, certain tank cars, 510 in number, owned by the Union Tank Car Company, a nonresident corporation, without domicile in the state of Louisiana.
Said cars were being used at the time in interstate commerce, and were operated by the lessees of plaintiff company over various railroads running through the parishes of the state.
The total tax in question amounts to $15,-118.85, and was levied, at the rate of 30% mills, by sections 1 and 5 of Act 109 of the Extra Session of 1921; the latter…
Also in this document: Concurrence.
2Cases cited14 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Minnesota v. HitchcockSupreme Court of the United States · 1902
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
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3Cited by6 opinions
- General American Tank Car Corp. v. DaySupreme Court of the United States · 1926
- People v. Keith Railway Equipment Co.California Court of Appeal · 1945
- Trico Coffee Co. v. ClemensMississippi Supreme Court · 1933
- Simms Oil Co. v. DayCourt of Appeals for the Fifth Circuit · 1929
- Sinclair Refining Co. v. DayDistrict Court, E.D. Louisiana · 1926
1 more not listed; retrieve them via the Exa API.