Report of Cases Determined by the Supreme Court of Appeals of West Virginia Volume 87

Report of Cases Determined by the Supreme Court of Appeals of West Virginia Volume 87

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: is shown that a large part of the business of ', the complainant pipe line company consists of the transportationof oil from various wells within the State of West Virginia to the refineries located-within the state, at which points it is converted into a product ready for use, and then transported without the state in interstate commerce. Again, it appears that a large part of the business of the pipe line company is the transportation of oil from the producing wells in the state to central points, where it is delivered into its trunk pipe lines and shipped to points, some of which are within, and some of which are without the state. For this gathering process, the pipe line company charges a regular and separate charge, and the business is carried on generally before the oil is destined to any particular point, but while it is simply being gathered up and collected in such quantities as that the owners thereof may find a ready market for it, and then after it is so sold it is transported by the pipe line company through its trunk lines to the point of destination, in most instances without the state of West Vir ginia: A very similar condition affects a large part of the business of the gas company, as will be hereafter seen. We must presume that the legislature was familiar with these conditions, and if the language used in the act can reasonably be made to apply to them we will so apply it rather than to give it a construction which would render the act nugatory. This legislation was under consideration for a number of years before it was finally enacted, and the proposition that the state cannot impose a tax upon the business of engaging in interstate commerce is of such universal cognizance that we will not assume that the...
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Product details

  • Paperback | 312 pages
  • 189 x 246 x 17mm | 558g
  • United States
  • English
  • black & white illustrations
  • 1236889533
  • 9781236889539