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TEXAS TRANSP. CO. v. NEW ORLEANS

No. 141.

264 U.S. 150 (1924)

44 S.Ct. 242

68 L.Ed. 611

TEXAS TRANSPORT & TERMINAL COMPANY, INCORPORATED, v. CITY OF NEW ORLEANS.

Supreme Court of United States.

Decided February 18, 1924.

Attorney(s) appearing for the Case

Mr. George H. Terriberry, with whom Mr. W.W. Young and Mr. Joseph M. Rault were on the briefs, for plaintiff in error.

Mr. W. Catesby Jones, with whom Mr. Ivy G. Kittredge was on the brief, for defendant in error.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The City of New Orleans brought this action in a Louisiana state court to recover from defendant (plaintiff in error here) a license tax of $400, imposed, for the year 1922, upon its business of steamship agent. The demand was resisted on the ground that the tax was in contravention of the Commerce Clause of the Constitution of the United States in that it was an interference with and tax upon interstate and...

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