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CARTER v. CARTER COAL CO.

Nos. 636, 651, 649, and 650.

298 U.S. 238 (1936)

56 S.Ct. 855

80 L.Ed. 1160

CARTER v. CARTER COAL CO. ET AL. HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CARTER ET AL. R.C. TWAY COAL CO. ET AL. v. GLENN, COLLECTOR OF INTERNAL REVENUE. R.C. TWAY COAL CO. ET AL. v. CLARK.

Supreme Court of United States.

Decided May 18, 1936.

Attorney(s) appearing for the Case

Mr. Wood and Mr. William D. Whitney filed a brief in behalf of Mr. Carter.

Oral argument, in part, of Assistant Attorney General Dickinson for respondents in Nos. 636 and 649 and for petitioner in No. 651:

Mr. Charles I. Dawson, with whom Mr. A. Shelby Winstead was on the brief, for petitioners in Nos. 649 and 650.

Mr. Karl J. Hardy submitted for Carter Coal Co. et al., respondents in Nos. 636 and 651.

Mr. Joseph Selligman submitted for respondent in No. 650.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The purposes of the "Bituminous Coal Conservation Act of 1935," involved in these suits, as declared by the title, are to stabilize the bituminous coal-mining industry and promote its interstate commerce; to provide for cooperative marketing of bituminous coal; to levy a tax on such coal and provide for a drawback under certain conditions; to declare the production...

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