United States Supreme Court Cases & Opinions

U.S. Supreme Court

Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662 (1949)

Interstate Oil Pipe Line Co. v. Stone

No. 287

Argued January 13, 1949

Decided June 20, 1949

337 U.S. 662

APPEAL FROM THE SUPREME COURT OF MISSISSIPPI

Appellant owns and operates pipelines used to transport oil from lease tanks to railroad loading racks in Mississippi. Delivery of the oil to appellant by the owner is accompanied by instructions for shipping it interstate. The oil is pumped from the loading racks into railroad tank cars; and, if no tank cars are available, it is stored, but never longer than a week. In the bills of lading, which covered only the rail shipment, the owner is designated as shipper and appellant as his agent, and the out-of-State destination is indicated. Mississippi levied against appellant a tax measured by appellant's receipts from the transportation of the oil from the lease tanks to the loading racks.

Held: the tax did not violate the Commerce Clause of the Federal Constitution. Pp. 337 U. S. 663-665, 337 U. S. 668.

203 Miss. 715, 35 So.2d 73, affirmed.

A state tax levied against a pipeline company was sustained by the State Supreme Court against a claim of invalidity under the Federal Constitution. 203 Miss. 715, 35 So.2d 73. On appeal to this Court, affirmed, p. 337 U. S. 668.

Page 337 U. S. 663