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Carson Petroleum Co. Vs. Vial
Cites for this judgment
- US Supreme Court
- Apr 08, 1929
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U.S. 95 (1929) U.S. Supreme Court Carson Petroleum Co. v. VialSearch
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U.S. 95 (1929) Carson Petroleum Co. v. VialSearch
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interstate commerce is subject to local taxation is that of its continuity of transit. The leading case is that of Coe v. ErrolSearch
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final and continuous journey, and hence were not in interstate commerce and were taxable. In Champlain Realty Co. v. BrattleboroSearch
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to promote the safe or convenient transit, the continuity of the interstate trip was not broken, as shown in State v. EngleSearch
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State v. CarriganSearch
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N.J.Law, 35, and in Kelley v. RhoadsSearch
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were held immune from taxation in Wyoming, where they stopped and grazed on their way. In Hughes Bros. Timber Co. v. MinnesotaSearch
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The principle of continuity of journey is shown in Railroad Commission v. WorthingtonSearch
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on docks in Cleveland for delivery beyond the lakes was held to be subject to interstate rates. So, in Western Oil Co. v. LipscombSearch
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An instance of interruption of railroad transportation is Bacon v. IllinoisSearch
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to his complete disposition for a collateral business purpose of his own. Another case is that of General Oil Co. v. CrainSearch
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the journey, and the Memphis yard for the tanks as an assembling entrepot like that described by Mr. Justice in Coe v. ErrolSearch
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circumstances that export trade has been actually intended and carried through. In Southern Pacific Terminal Co. v. InterstateSearch
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U. S. 107 Terminal Company being a part of the railway for such purpose. The case therefore comes under Coe v. ErrolSearch
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In Texas & New Orleans R. Co. v. SabineSearch
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of the transportation of the lumber to foreign countries by the delay and its transshipment at Sabine. Swift & Co. v. UnitedSearch
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Railroad Commission v. TexasSearch
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Spaulding & Bros. v. EdwardsSearch
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JUSTICE McREYNOLDS and MR. JUSTICE SANFORD are in favor of affirming the judgment on the authority of General Oil Co. v. CrainSearch
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U.S. Supreme Court Carson Petroleum Co. v. VialSearch
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of Coe v. ErrolSearch
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In Champlain Realty Co. v. BrattleboroSearch
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State v. EngleSearch
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Kelley v. RhoadsSearch
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In Hughes Bros. Timber Co. v. MinnesotaSearch
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Railroad Commission v. WorthingtonSearch
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Western Oil Co. v. LipscombSearch
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Bacon v. IllinoisSearch
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of General Oil Co. v. CrainSearch
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In Southern Pacific Terminal Co. v. InterstateSearch
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Sabine. Swift & Co. v. UnitedSearch
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Railroad Commission v. TexasSearch
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