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Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924)
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Texas Transport & Terminal Company Inc. v. New Orleans No. 141 Argued January 4, 7, 1924 Decided February 18, 1924 264 U.S. 150
ERROR TO THE SUPREME COURT
OF THE STATE OF LOUISIANA
Syllabus
A state license tax cannot be laid upon the business of a corporation employed as agent by owners of vessels engaged exclusively in interstate and foreign commerce where its business is confined to, and is a necessary adjunct of, their commerce, consisting in the soliciting and engaging of cargo, nominating vessels to carry it, arranging for delivery on wharf and for stevedores, issuing bills of lading, collecting freight charges, paying ships’ disbursements, and other incidental matters. McCall v. California, 136 U.S. 104, followed. Ficklen v. Shelby County Taxing District, 145 U.S. 1, distinguished.
152 La. 497 reversed.
Error to a judgment of the Supreme Court of Louisiana, which affirmed a judgment for the City of New Orleans in an action for a license tax.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924) in 264 U.S. 150 264 U.S. 151. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=A1C3YUVTBABNJNP.
MLA: U.S. Supreme Court. "Syllabus." Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924), in 264 U.S. 150, page 264 U.S. 151. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=A1C3YUVTBABNJNP.
Harvard: U.S. Supreme Court, 'Syllabus' in Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924). cited in 1924, 264 U.S. 150, pp.264 U.S. 151. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=A1C3YUVTBABNJNP.
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