William Howard Taft

“ Accordingly, in so far as the decree of the circuit court enjoined collection of a privilege tax measured by intrastate commerce in oil as thus determined, it was reversed. In this court it was held that oil produced in West Virginia and constituting in fact a stream of oil flowing out of the state was interstate commerce, even though those who delivered the oil to the company for transportation might have diverted it from the interstate commerce stream, and though in comparatively small quantities some oil was thus diverted. ”

“ The pipe line company filed a bill against the state tax commissioner and other state authorities to enjoin them from enforcing a statute of the state which forbade any one to engage in the business of transporting petroleum in pipe lines without the payment of a tax of two cents for each barrel of oil transported. ”

“ Hallanan v. Eureka Pipe Line Company
This is an effort by writ of error, and if that is inappropriate for the purpose, by an application for a writ of certiorari, to review the action of the Supreme Court of Appeals of West Virginia in the judgment which it entered in avowed and attempted compliance with the judgment of this court in the case on writ of error sub nomine Eureka Pipe Line Co. v. Hallanan et al., 257 U.S. 265, 42 Sup. Ct. 101, 66 L. Ed. 227. ”