HALLIBURTON OIL WELL CO. v. REILY

No. 24.

373 U.S. 64 (1963)

HALLIBURTON OIL WELL CEMENTING CO. v. REILY, COLLECTOR OF REVENUE OF LOUISIANA.

Supreme Court of United States.

Restored to calendar for reargument April 2, 1962.

Reargued December 3, 1962.

Decided May 13, 1963.


Attorney(s) appearing for the Case

Benjamin B. Taylor, Jr. reargued the cause for appellant. With him on the briefs were Robert O. Brown, C. Vernon Porter, Robert E. Rice, Laurance W. Brooks, Frank W. Middleton, Jr. and Tom F. Phillips.

Chapman L. Sanford reargued the cause and filed a brief for appellee. With him on a motion to dismiss were John B. Smullin and Emmett E. Batson.

Forrest M. Darrough filed a brief for the Humble Oil & Refining Company, Albert L. Hopkins for the Chicago Bridge & Iron Company, and Charles D. Marshall for Thomas Jordan, Inc., as amici curiae, urging reversal.

Ben R. Miller filed a brief for the American Can Company, Cicero C. Sessions for Sperry Rand Corporation, and Robert E. Leake, Jr. for the Rosson-Richards Processing Company, as amici curiae.


MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

The sole issue before us is whether the Louisiana use tax, as applied to the appellant, discriminates against interstate commerce in violation of the Commerce Clause of the Constitution.

The Louisiana sales and use taxes follow the basic pattern approved by this Court in Henneford v. Silas Mason Co., 300 U.S. 577. Louisiana Revised Statutes, Tit. 47,...

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