Henneford v. Northern Pac Ry Co
| Decision Date | 31 January 1938 |
| Docket Number | No. 243,243 |
| Citation | 303 U.S. 17,82 L.Ed. 619,58 S.Ct. 415 |
| Parties | HENNEFORD et al. v. NORTHERN PAC. RY. CO |
| Court | U.S. Supreme Court |
Appeal from the District Court of the United States for the Eastern District of Washington.
Mr. R. G. Sharpe, of Olympia, Wash., for appellants.
Messrs. M. L. Countryman, Jr., and Lorenzo B. daPonte, both of St. Paul, Minn., for appellee.
This suit was brought to restrain the enforcement against the Northern Pacific Railway Company of the 'compensating tax' imposed by title 4, of chapter 180, page 726 of the Laws of Washington of 1935. The act levies a tax of 2 per cent. for the privilege of using within the state any article of tangible personal property purchased subsequent to April 30, 1935. Compare Henneford v. Silas Mason Co., 300 U.S. 577, 57 S.Ct. 524, 81 L.Ed. 814. The bill alleged that in the necessary maintenance, operation and repair of its railroad, the company purchases materials, supplies, shop machinery and tools, a part of which are bought in other states and transported into the state of Washington, and that such purchases in other states in May and June, 1935, as shown by the list annexed to the complaint and made a part of it, amounted to $102,204.18, including the cost of transportation. The bill also alleged that the defendants (appellants here) composing the State Tax Commission of the state of Washington had demanded the tax of 2 per cent. of this sum and unless enjoined would assess penalties on the tax amounting to $2,044.08, and would cause summary process to be issued for the seizure and sale of the company's property and that its business would thereby be interfered with to its irreparable damage in the sum of more than $100,000, and that the company was without an adequate remedy at law. The validity of the tax was assailed under the commerce and due process clauses of the Federal Constitution. An interlocutory injunction was sought and the case was heard in the District Court by three judges. 28 U.S.C. § 380, 28 U.S.C.A. § 380. It was stipulated that the case be submitted for final determination on its merits and decree was entered permanently enjoining the enforcement of the tax. 15 F.Supp. 302. The case comes here on appeal.
By its order of October 11, 1937, this Court noted probable jurisdiction and directed the attention of counsel to the questions as to (1) the existence of the required jurisdictional amount and (2) the adequacy of the remedy at law. Appellants...
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