Cumberland Pipe Line Co. v. Commonwealth
Decision Date | 15 March 1929 |
Citation | 228 Ky. 453 |
Parties | Cumberland Pipe Line Company v. Commonwealth. |
Court | United States State Supreme Court — District of Kentucky |
3. Words and Phrases. — The "market value" of a commodity is its selling price in usual and ordinary course of business, but, if there be no market at particular place at which it is desired to fix market value, then market value is taken at nearest point available with adjustments to care for cost of transportation to that market.
4. Licenses. — It is no objection to the validity of an occupation tax that the amount of the tax is measured by the value of the thing produced.
5. Commerce. — An occupational tax is not subject to attack under Federal Constitution on ground that volume of sales on which amount of tax is adjusted includes sales of goods that have been or may be articles of interstate commerce, since, though interstate commerce itself cannot be taxed, receipts of property or capital employed therein may be taken as the measure of a lawful state tax.
6. Constitutional Law. — No one has a right to attack a statute as unconstitutional, unless he can show that its enforcement against him has violated, or will violate, his constitutional rights.
7. Constitutional Law. — Since, under Acts 1918, c. 122, Acts 1917, c. 9, imposing occupational tax on producers of oil in state based on market value of oil produced and payable in first instance by pipe line company after it has left producer's possession, pipe line company has right to reimbursement from producer, it cannot attack constitutionality of the act as violating Constitution U.S. Amend. 14, in not granting real taxpayers a hearing before state authorities in respect to assessment of value, where producers who were real taxpayers made no such complaint.
Appeal from Franklin Circuit Court.
EDW. C. O'REAR and CRAWFORD & HARRIS for appellants.
J.W. CAMMACK, Attorney General, and JAMES M. GILBERT, Assistant Attorney General, for appellees.
Affirming.
The sole question presented by this appeal is whether chapter 122 of the Acts of 1918, hereinafter called the 1918 act, violates the Federal Constitution or not. The title to that act is:
"An Act to amend and re-enact chapter 9 of the Acts of the extraordinary session of the General Assembly of 1917, which Act imposes a license or franchise on any person, firm, corporation, or association engaged in the production of crude petroleum in this State, and authorizing county officials to impose such tax for roads, schools and county purposes; providing methods of determining the amount of tax due and prescribing the manner of payment of State tax and imposing penalties for the violation of the Act."
The pertinent provisions of the act necessary to a solution of the issues raised are:
By a stipulation as to facts, the parties agree:
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