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MEMPHIS NAT. GAS CO. V. STONE, 335 U. S. 80 (1948)

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U.S. Supreme Court

Memphis Nat. Gas Co. v. Stone, 335 U.S. 80 (1948)

Memphis Natural Gas Co. v. Stone

No. 94

Argued December 8, 1947

Decided June 21, 1948

335 U.S. 80

Syllabus

Petitioner, a Delaware corporation, owns and operates a natural gas pipeline from Louisiana fields to Memphis, Tennessee. Approximately 135 miles of the line lie in Mississippi, and there are two compressor stations in that State. In addition to ad valorem taxes, Mississippi imposes a "franchise or excise" tax of $1.50 for each $1,000 value of capital used, invested or employed within the State. Petitioner, whose business in Mississippi was exclusively interstate, challenged the validity of the latter tax under the Commerce Clause of the Federal Constitution. As applied to petitioner, the Mississippi Supreme Court sustained the tax as recompense to the State for protection of "local activities in maintaining, keeping in repair, and otherwise in manning" the 135 miles of line within the State.

Held: the judgment of the State Supreme Court is affirmed. Pp. 335 U. S. 80-83, 335 U. S. 96.

201 Miss. 670, 29 So.2d 268, affirmed.

The validity under the Federal Constitution of a state franchise tax imposed on petitioner was sustained by the State Supreme Court. 201 Miss. 670, 29 So.2d 268. This Court granted certiorari. 331 U.S. 802. Affirmed, p. 335 U. S. 96.





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