Texas Transport & Terminal Co., Inc. v. New Orleans - 264 U.S. 150 (1924)


U.S. Supreme Court

Texas Transport & Terminal Co., Inc. v. New Orleans, 264 U.S. 150 (1924)

Texas Transport & Terminal Company Inc. v. New Orleans

No. 141

Argued January 4, 7, 1924

Decided February 18, 1924

264 U.S. 150

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.

Page 264 U. S. 151

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.



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