COVERDALE v. PIPE LINE CO.

No. 458.

303 U.S. 604 (1938)

COVERDALE, SHERIFF AND EX-OFFICIO TAX COLLECTOR, v. ARKANSAS-LOUISIANA PIPE LINE CO.

Supreme Court of United States.

Decided April 4, 1938.


Attorney(s) appearing for the Case

Messrs. E. Leland Richardson and F.A. Blanche, Assistant Attorneys General, with whom Messrs. Gaston L. Porterie, Attorney General, and J.C. Daspit, Assistant Attorney General, of Louisiana, were on the brief, for appellant.

Mr. Leon O'Quin, with whom Mr. H.C. Walker, Jr. was on the brief, for appellee.


MR. JUSTICE REED delivered the opinion of the Court.

The question is whether a state statute imposing a privilege tax on the production of mechanical power contravenes the interstate commerce clause in so far as it is applied to an engine used to supply mechanical power to a compressor which increases the pressure of natural gas and thus permits it to be transported to purchasers in other states.

Act No. 6 of the Regular Session of 1932 of the Louisiana Legislature...

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