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OZARK PIPE LINE v. MONIER

No. 181.

266 U.S. 555 (1925)

OZARK PIPE LINE CORPORATION v. MONIER ET AL., CONSTITUTING THE STATE TAX COMMISSION OF THE STATE OF MISSOURI, ET AL.

Supreme Court of United States.

Decided January 12, 1925.

Attorney(s) appearing for the Case

Mr. Truman Post Young, with whom Mr. Kent Koerner, Mr. William F. Fahey and Mr. John M. Carroll were on the briefs, for appellant.

Mr. Jesse W. Barrett, Attorney General of the State of Missouri, and Mr. J. Henry Caruthers for appellees.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Appellant is a Maryland corporation. It owns and operates a pipe line extending from within Oklahoma through Missouri to a point in Illinois, together with certain gathering lines in Oklahoma. Through this line crude petroleum is conducted to Illinois and there delivered. Oil is neither received nor delivered in the State of Missouri. Since it began operations appellant...

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