State Tax Commission v. Interstate Nat. Gas. Co., Inc., 284 U.S. 41 (1931)

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State Tax Commission of Mississippi v.

Interstate Natural Gas. Co., Inc.
No. 40

Argued October 26, 1931
Decided November 23, 1931
284 U.S. 41

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF MISSISSIPPI

Syllabus

The selling of gas wholesale to local independent distributors from a supply passing into and through the state in interstate commerce does not become a local affair and subject to a local privilege tax merely because the vendor, to deliver the quantities sold, uses a thermometer and a meter and reduces the pressure.

Affirmed.

Appeal from a decree enjoining the Commission from enforcing a privilege tax.