DIXIE OHIO CO. v. COMM'N.

No. 260.

306 U.S. 72 (1939)

59 S.Ct. 435

83 L.Ed. 495

DIXIE OHIO EXPRESS CO. v. STATE REVENUE COMMISSION ET AL.

Supreme Court of United States.

Decided January 30, 1939.


Attorney(s) appearing for the Case

Mr. Edgar Watkins, with whom Mr. Allan Watkins was on the brief, for appellant.

Mr. O.H. Dukes, with whom Messrs. M.J. Yeomans, Attorney General of Georgia, and B.B. Zellars, Assistant Attorney General, were on the brief, for appellees.


MR. JUSTICE BUTLER delivered the opinion of the Court.

The question is whether, as applied in this case by the highest court of the State, the Georgia Maintenance Tax Act1 violates the commerce clause or the equal protection clause of the Fourteenth Amendment of the Constitution of the United States.

Appellant is an Ohio corporation engaged exclusively in interstate transportation as a common carrier of property for hire by motor...

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