Harlan F. Stone

“ It is argued that the 25-mill tax which was imposed on tank cars belonging to the several appellants is a thinly disguised attempt to compel nonresidents doing interstate business in Louisiana to declare a domicile in the state, and that it is therefore an unconstitutional burden on interstate commerce, within the principle of those cases holding that a state may not require a nonresident to procure a license to do business or to declare a domicile within the state as a condition to engaging in commerce across its boundaries. ”

“ In determining whether there is a denial of equal protection of the laws by such taxation, we must look to the failure and reasonableness of its purposes and practical operation, rather than to minute differences between its application in practice and the application we must look to the fairness and reasonableness which it is complementary. ”

“ All the appellants are corporations organized in states other than Louisiana and are not domiciled or licensed to do business in that state. All own and operate within the state tank cars, for the transportation of oil, which are used in interstate commerce. Taxes on property within the state of Louisiana, other than state taxes, are assessed where the taxpayer is domiciled, by the several parishes and by municipalities in the parishes, both of which are political subdivisions of the state. In some parishes, local taxes exceed 25 mills, and in others they are less than that amount ”