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
Argued January 4, 7, 1924
Decided February 18, 1924
264 U.S. 150
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.