Carson Petroleum Co. v. Vial, Sheriff & Tax Collector

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding oil transported into state and stored for exportation was exempt from state tax
• explaining that “the delay in transshipment was due to nothing but the failure of the arrival of the subject to be shipped at the same time as the arrival of the ships at the port of .transshipment”
• striking down tax on oil traveling in interstate commerce that was temporarily delayed in Louisiana

Source: CourtListener parenthetical corpus (CC0).