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STATE TAX COMMISSION v. GAS CO.

No. 40.

284 U.S. 41 (1931)

52 S.Ct. 62

76 L.Ed. 156

STATE TAX COMMISSION OF MISSISSIPPI ET AL. v. INTERSTATE NATURAL GAS CO., INC.

Supreme Court of United States.

Decided November 23, 1931.

Attorney(s) appearing for the Case

Mr. Edward R. Holmes, Jr., argued the cause for appellants, appearing pro hac vice by leave of Court; and Messrs. George T. Mitchell, Attorney General of Mississippi, and J.A. Lauderdale, Assistant Attorney General, were on the brief.

Mr. David Clay Bramlette for appellee.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is an appeal from a decree of three Judges sitting according to statute in the District Court, by which the Tax Commission of the State of Mississippi is permanently enjoined from enforcing a Privilege Tax Law of that State, being c. 88 of the laws of 1930, against the Interstate Natural Gas Company, the plaintiff in this suit.

The facts are agreed. The plaintiff has a trunk line of pipe extending...

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