Interstate Oil Pipe Line Co. v. Stone, Chairman State Tax Commission (337 U.S. 662)
U.S. Supreme Court · decided June 20, 1949 · Supreme Court Database (Spaeth)
- Citation
- 337 U.S. 662 · 69 S. Ct. 1264
- Decided
- June 20, 1949
- Term
- October Term 1948
- Vote
- 5–4
- Majority author
- Justice Rutledge
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
Mr. Justice Rutledge announced the judgment of the Court and the following opinion, in which Mr. Justice Black, Mr. Justice Douglas and Mr. Justice Murphy join. This appeal questions the power of Mississippi, as affected by the commerce clause, to impose a tax measured by gross receipts from the operation of a pipe line wholly within the state. Appellant is a Delaware corporation which has qualified to do business in Mississippi as a foreign corporation. It owns and operates pipe lines which are used to transport oil from lease tanks in various oil fields in Mississippi to loading racks adjacent to railroads elsewhere in the state. From these racks the oil is pumped into railroad tank cars for shipment outside the state. If there are no tank cars available the oil is stored in tanks near the racks. But such delays in loading are usually of short duration and never exceed a week, according to appellant’s uncontradicted statement. ' When delivered to appellant the oil is accompanied by shipping orders from the producer or owner directing that the oil be transported to out-of-state destinations. There are no refineries in Mississippi. There is no through bill of lading from the point of origin at the fields to the destination outside the state. Appellant ships the oil by rail as agent of the owner on bills of lading showing the owner as shipper, the appellant as agent of the…
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