Southwestern Oil Co. v. Texas
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF TEXAS. The facts, which involve the constitutionality of certain provisions of the Kennedy Act of Texas of 1905 for taxing certain classes of business, are stated in the opinion.
1Opinion of the CourtJustice Harlan
This action was brought by the State of Texas in one of its own courts against the Southwestern Oil Company, a corporation of that State, to recover the amount of certain taxes alleged to be due under what is known as the Kennedy act. Chapter 148, General Laws of Texas, 1905, p. 358, providing for thp levy and collection of a tax uppn individuals, firms, associations or other persons, owning, managing, operating or controlling for profit within the State certain specified kinds of business, including wholesale dealers in coal oil, etc., and prescribing penalties for violations of the act. The…
2Cases cited9 opinions
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
4 more not listed; retrieve them via the Exa API.
3Cited by164 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Regan v. Time, Inc.Supreme Court of the United States · 1984
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
159 more not listed; retrieve them via the Exa API.