Court Opinion

ID: 9420359
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:54:06.694405+00
Date Added: 2024-06-11T17:22:24.397281
License: Public Domain

Mr. Justice Burton,
concurring.
I join in the judgment of affirmance announced by the Court but do not join in th§ opinion rendered in support of it.
I concur in the judgment solely on the ground that' the tax imposed by the State of Mississippi, was a tax on the privilege of operating a pipe line for transporting oil in Mississippi in intrastate commerce and that, as such, it was a valid tax. The Supreme Court of Mississippi, in the case below, 203 Miss. 715, 35 So. 2d 73, held that this tax had been authorized by a statute of that State, Miss. Code Ann. §§ 10105, 10109 (1942), and, for the reasons stated by that court, I believe that neither the statute nor the application of the tax in the present instance violated the Constitution, of the United States. *669On that basis, there is no issue here as to the validity of a tax upon the privilege of transporting oil in Mississippi in interstate commerce.