Johnson Oil Refining Co. v. Oklahoma ex Rel. Mitchell
290 U.S. 158 (1933)

Annotate this Case

U.S. Supreme Court

Johnson Oil Refining Co. v. Oklahoma ex Rel. Mitchell, 290 U.S. 158 (1933)

Johnson Oil Refining Co. v. Oklahoma ex Rel. Mitchell

Nos. 22, 23, and 24

Argued October 17, 1933

Decided December 4, 1933

290 U.S. 158

Syllabus

An Illinois corporation owned a fleet of tank cars used mainly in transporting oil from its refinery in Oklahoma for delivery in other states. Upon making such deliveries, the cars usually would be returned to this refinery pursuant to directions accompanying them on their outward trips. The refinery had trackage for a small part of all the cars and facilities for making minor repairs upon them, but the cars were almost continuously in movement, and each, on the average, was out of Oklahoma from twenty to twenty-nine days each month.

Held:

1. That while the cars had acquired a situs outside of Illinois, the domicile of their owner, for the purpose of state taxation, the mere fact that the refinery where they were loaded and reloaded was in Oklahoma did not fix the situs of the entire fleet in that state. P. 290 U. S. 161.

2. Jurisdiction of Oklahoma to tax such property must be determined on a basis consistent with the like jurisdiction of the other states in which the property was habitually employed. P. 290 U. S. 162.

3. Oklahoma's share for taxation could be determined by taking the number of cars which on the average were found to be physically present there. P. 290 U. S. 163.

162 Okla. 185, 19 P. 2d 168, reversed

Appeals from judgments of the Supreme Court of Oklahoma sustaining property taxes on railway tank cars. The proceedings were by appeal, through intermediate courts, from the action of the taxing authorities.

Page 290 U. S. 159

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