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Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948)
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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.
Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948)
Memphis Natural Gas Co. v. Stone No. 94 Argued December 8, 1947 Decided June 21, 1948 335 U.S. 80
CERTIORARI TO THE SUPREME COURT OF MISSISSIPPI
Syllabus
Petitioner, a Delaware corporation, owns and operates a natural gas pipeline from Louisiana fields to Memphis, Tennessee. Approximately 135 miles of the line lie in Mississippi, and there are two compressor stations in that State. In addition to ad valorem taxes, Mississippi imposes a "franchise or excise" tax of $1.50 for each $1,000 value of capital used, invested or employed within the State. Petitioner, whose business in Mississippi was exclusively interstate, challenged the validity of the latter tax under the Commerce Clause of the Federal Constitution. As applied to petitioner, the Mississippi Supreme Court sustained the tax as recompense to the State for protection of "local activities in maintaining, keeping in repair, and otherwise in manning" the 135 miles of line within the State.
Held: the judgment of the State Supreme Court is affirmed. Pp. 80-83, 96.
201 Miss. 670, 29 So.2d 268, affirmed.
The validity under the Federal Constitution of a state franchise tax imposed on petitioner was sustained by the State Supreme Court. 201 Miss. 670, 29 So.2d 268. This Court granted certiorari. 331 U.S. 802. Affirmed, p. 96.
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Chicago: U.S. Supreme Court, "Syllabus," Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948) in 335 U.S. 80 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=NL6TX1LH6Z6GNCP.
MLA: U.S. Supreme Court. "Syllabus." Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948), in 335 U.S. 80, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=NL6TX1LH6Z6GNCP.
Harvard: U.S. Supreme Court, 'Syllabus' in Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948). cited in 1948, 335 U.S. 80. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=NL6TX1LH6Z6GNCP.
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