Charles Evans Hughes, Southern Natural Gas Corporation v…
“ Third.-As Alabama was competent to lay a franchise tax upon appellant for the privilege of doing an intrastate business, it was competent to measure the tax by the capital employed within the State provided the tax was not so laid as to discriminate against interstate commerce or otherwise lay a direct burden upon it. ”
Charles Evans Hughes, Southern Natural Gas Corporation v…
“ There is here no attempt to tax property that is beyond the boundaries of the State. The tax was laid only upon property employed within the State, and enforcement is left to the ordinary means of collecting taxes. ”
Charles Evans Hughes, Southern Natural Gas Corporation v…
“ Appellant is engaged in the transmission and distribution of gas which it purchases from the producers in the Louisiana and Mississippi fields. In May, 1929, it began the construction of its pipe lines and by January, 1931, it had constructed its main lines from the Louisiana fields to Atlanta and Columbus, Ga., the Columbus line turning south from the Atlanta line at a point near Tuscaloosa, Ala. In 1931, appellant owned approximately 564 miles of pipe and various items of real and personal property located within Alabama, all constituting part of its general transmission system. ”
