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MISSOURI PAC. R. CO. v. SCHNIPPER

No. 4573.

56 F.2d 30 (1932)

MISSOURI PAC. R. CO. v. SCHNIPPER, County Treasurer, et al.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied March 18, 1932.

Attorney(s) appearing for the Case

Josiah Whitnel, of East St. Louis, Ill., and James M. Chaney, of St. Louis, Mo. (Edward J. White, of St. Louis, Mo., of counsel), for appellant.

F. J. Tecklenburg, of Belleville, Ill., for appellees.

Before ALSCHULER and EVANS, Circuit Judges, and LINDLEY, District Judge.

EVANS, Circuit Judge.

To restrain the collection of a tax levied against some 300,000 ties owned by appellant, this suit was brought. The right to levy the tax upon the ties, which were located in St. Clair county to be creosote-treated, was challenged by appellant on the ground that the ties were, when assessed, being transported in interstate commerce. Appellees denied that the ties were a subject of interstate commerce or...

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