Standard Pipe Line Co. v. Miller County Highway Dist., 277 U.S. 160 (1928)

Standard Pipe Line Co. v. Miller County Highway & Bridge District

No. 577

Argued April 20, 1928
Decided May 14, 1928
277 U.S. 160

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

The part of an interstate oil pipeline which traversed a special road improvement district, and which was constructed at less than $9,000 per mile, was taxed for benefits at $5,000 per mile, though the benefit that it actually received from the road, if any, was small. Held that the assessment was arbitrary and unreasonable in amount. P. 162.

19 F.2d 3 reversed.

Certiorari, 275 U.S. 520, to a decree of the circuit court of appeals which reversed a decree of the district court enjoining the collection of a special improvement tax.