Standard Pipe Line Co. v. Miller County Highway Dist., 277 U.S. 160 (1928)
U.S. Supreme CourtStandard Pipe Line Co. v. Miller County Highway Dist., 277 U.S. 160 (1928)
Standard Pipe Line Co. v. Miller County Highway & Bridge District
Argued April 20, 1928
Decided May 14, 1928
277 U.S. 160
The part of an interstate oil pipeline which traversed a special road improvement district, and which was constructed at less than $9,000 per mile, was taxed for benefits at $5,000 per mile, though the benefit that it actually received from the road, if any, was small. Held that the assessment was arbitrary and unreasonable in amount. P. 277 U. S. 162.
19 F.2d 3 reversed.
Certiorari, 275 U.S. 520, to a decree of the circuit court of appeals which reversed a decree of the district court enjoining the collection of a special improvement tax.