James Clark McReynolds

“ The opinion of this court recognizes that plaintiff in error, because its tank cars are regularly and habitually used and employed in the state of Georgia, is taxable according to their fair value along with other property subject to the jurisdiction of the state, although they are devoted to interstate commerce; that while the valuation must be just it need not be limited to the mere value of the cars considered separately, but may include also the special value attributable to their organic relation to the entire system ”

“ The authority of the case cannot properly be overthrown by showing, even if it could be shown, that the court might have reached the same result upon some other ground than that which in truth it adopted as the basis of its decision. And it seems to me that a considered judgment of this court upon a constitutional question affecting the taxing powers of the states, long acted upon as a guide to state legislation upon this important and difficult matter, ought not to be set aside without more cogent reasons than any that are here adduced. ”

“ The cars were continuously and permanently employed in going to and fro upon certain routes of travel. * * * The fact that, instead of stopping at the state boundary, they cross that boundary in going out and coming back, cannot affect the power of the state to levy a tax upon them. * * * The route over which the cars travel extending beyond the limits of the state, particular cars may not remain within the state; but the company has at all times substantially the same number of cars within the state, and continuously and constantly uses there a portion of its property ”

“ The oils were brought to those depots chiefly in vessels by sea, and were shipped thence in the Tank Line cars to various destinations whthin and without the state of Georgia; plaintiff in error being compensated in part by rentals paid by the Standard Oil Company, based on size and capacity of cars, and in part by payments received from the railroad companies over whose lines the cars were run; those companies, in lieu of providing their own tank cars, paying to plaintiff in error three-fourths of a cent per mile per car for the car movements. ”

“ Union Transit Co. v. Kentucky, 199 U.S. 194, 206, 26 Sup. Ct. 36, 50 L. Ed. 150, 4 Ann. Cas. 493; Galveston, Harrisburg, etc., Ry. Co. v. Texas, 210 U.S. 217, 225, 28 Sup. Ct. 638, 52 L. Ed. 1031; Pullman Co. v. Kansas, 216 U.S. 56, 63, 64, 30 Sup. Ct. 232, 54 L. Ed. 378; Louisville & Nashville R. R. Co. v. ”