INTERSTATE TRANSIT, INC., v. LINDSEY

No. 358.

283 U.S. 183 (1931)

INTERSTATE TRANSIT, INCORPORATED, v. LINDSEY, COUNTY COURT CLERK.

Supreme Court of United States.

Decided April 13, 1931.


Attorney(s) appearing for the Case

Messrs. J. Carlton Loser and Thomas L. Tallentire, with whom Messrs. H. Lynne Barber and J.G. Lackey were on the brief, for appellant.

Mr. William F. Barry, Jr., argued the cause, and Messrs. L.D. Smith, Attorney General of Tennessee, and Roy H. Beeler, Solicitor General, submitted a brief for appellee.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Tennessee Act of 1927, c. 89, § 4, imposes upon concerns operating interstate motor busses on the highways of the State a privilege tax graduated according to carrying capacity. It is $500 a year for each vehicle seating more than twenty and less than thirty passengers. The tax for eight such busses was demanded of Interstate Transit, Inc., an Ohio corporation...

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