Colonial Pipeline Co. v. Traigle

We have once again a case that presents “the perennial problem of the validity of a state tax for the privilege of carrying on, within a state, certain activities” related to a corporation’s operation of an interstate business. Memphis Gas Co. v. Stone, 335 U. S. 80, 85 (1948).1 The issue is whether Louisiana, consistent with the Commerce Clause, Art. I, § 8, cl. 3, may impose a fairly apportioned and nondiscriminatory corporation franchise tax on appellant, Colonial Pipeline Co., a corporation engaged exclusively in interstate business, upon the “incident” of its “qualification to carry on…