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IDEAL CEMENT COMPANY v. UNITED GAS PIPE LINE COMPANY

Nos. 18103, 18118.

282 F.2d 574 (1960)

IDEAL CEMENT COMPANY, Appellant, v. UNITED GAS PIPE LINE COMPANY, Appellee. SCOTT PAPER COMPANY, Appellant, v. UNITED GAS PIPE LINE COMPANY, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 5, 1960.

Second Petition for Rehearing Denied November 16, 1960.

Attorney(s) appearing for the Case

Edwin J. Curran, Jr., Mobile, Ala., Joseph F. Johnston, E. T. Brown, Jr., Birmingham, Ala., Vickers, Riis, Murray & Curran, Mobile, Ala., for Ideal Cement Co.

E. Dixie Beggs, Pensacola, Fla., George E. Stone, Mobile, Ala., Yonge, Beggs & Lane, Pensacola, Fla. (Saunders Gregg, Shreveport, La., of counsel), for United Gas Pipe Line Co.

Hardy B. Smith, Mobile, Ala., Joseph F. Johnston, E. T. Brown, Jr., Birmingham, Ala., Gaillard, Gaillard & Smith, Mobile, Ala., for Scott Paper Co.

MacDonald Gallion, Montgomery, Ala., Guy Sparks, Anniston, Ala., William H. Burton, Montgomery, Ala., for State of Alabama, amicus curiae.

Before RIVES, Chief Judge, and JONES and WISDOM, Circuit Judges.

RIVES, Chief Judge.

The issue in these cases is whether a municipal license tax is applicable to the business of distributing natural gas to industrial consumers within the municipality's taxing jurisdiction, when such distribution is the terminal act of the transportation of that natural gas from without the state. The tax is measured by gross receipts from sales of natural gas within the municipality's taxing jurisdiction.

The issue arises out of suits filed...

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