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Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949)
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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.
Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949)
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Interstate Oil Pipe Line Co. v. Stone No. 287 Argued January 13, 1949 Decided June 20, 1949 337 U.S. 662
APPEAL FROM THE SUPREME COURT OF MISSISSIPPI
Appellant owns and operates pipelines used to transport oil from lease tanks to railroad loading racks in Mississippi. Delivery of the oil to appellant by the owner is accompanied by instructions for shipping it interstate. The oil is pumped from the loading racks into railroad tank cars; and, if no tank cars are available, it is stored, but never longer than a week. In the bills of lading, which covered only the rail shipment, the owner is designated as shipper and appellant as his agent, and the out-of-State destination is indicated. Mississippi levied against appellant a tax measured by appellant’s receipts from the transportation of the oil from the lease tanks to the loading racks.
Held: the tax did not violate the Commerce Clause of the Federal Constitution. Pp. 663-665, 668.
203 Miss. 715, 35 So.2d 73, affirmed.
A state tax levied against a pipeline company was sustained by the State Supreme Court against a claim of invalidity under the Federal Constitution. 203 Miss. 715, 35 So.2d 73. On appeal to this Court, affirmed, p. 668.
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Chicago: U.S. Supreme Court, "Syllabus," Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949) in 337 U.S. 662 337 U.S. 663. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ALESVJFEW1PXXE2.
MLA: U.S. Supreme Court. "Syllabus." Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949), in 337 U.S. 662, page 337 U.S. 663. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ALESVJFEW1PXXE2.
Harvard: U.S. Supreme Court, 'Syllabus' in Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949). cited in 1949, 337 U.S. 662, pp.337 U.S. 663. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ALESVJFEW1PXXE2.
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