Southeastern Express Co v. Robertson

• Decision Date: 21 April 1924
• Docket Number: No. 201,201
• Citation: 44 S.Ct. 421,264 U.S. 535,68 L.Ed. 836
• Parties: SOUTHEASTERN EXPRESS CO. v. ROBERTSON, State Revenue Agent
• Court: U.S. Supreme Court

264 U.S. 535

44 S.Ct. 421

68 L.Ed. 836

SOUTHEASTERN EXPRESS CO.

v ROBERTSON, State Revenue Agent.

No. 201.

Argued and Submitted March 5, 1924.

Decided April 21, 1924.

Mr. Sanders McDaniel, of Atlanta, Ga., for plaintiff in error.

Mr. R. A. Collins, of Meridian, Miss., for defendant in error.

Mr. Justice McKENNA delivered the opinion of the Court.

Error to review the judgment of the Supreme Court of Mississippi, holding the express company liable for a privilege tax for doing business without first having paid the tax imposed by the laws of the state, and for damages. Section 21, chapter 104, Laws of 1920 (Hemingway's Code Supplement 1921, section 6512), and section 73, chapter 104, Laws of 1920 (Hemingway's Code Supplement Laws of 1920 (Hemingway's Code Supplement

There is an agreed statement of facts. The express company is a common carrier of freight of various kinds over certain lines of railroads in the state in both interstate and intrastate commerce. It commenced business May 1, 1921.

Section 21, chapter 104, provides as follows:

'Express Companies.—On each express company intrastate commerce. It commenced business one point to another in this state $500.00 and $6.00 per mile on all first class railroad tracks in this state over which the business is operated, and $3.00 per mile on all second or third class railroad tracks in this state over which the business is operated.'

By section 73, chapter 104, it is provided that all persons or corporations liable for privilege taxes——

'who shall fail to procure the license therefor before beginning the business taxed, or who shall fail to renew, during the month in which it is due, the license on a business on which he has theretofore paid a privilege tax, shall in each or either such instance be liable for double the amount of the tax, and it is hereby made the duty of the tax collector of the county in which such business is conducted to collect the amount, issue a separate license therefor, and to indorse across its face, the words: 'Collected as Damages."

The express company did not pay any privilege tax before commencing business May 1, 1921, nor obtain the license which issues on such payment.

Robertson, defendant in error, acting in his capacity of state revenue agent, made an assessment against the company for the sum of $4,325.33 as the tax under section 21, chapter 104, and a like sum as damages under section 73.

The company tendered the amount assessed as the tax, but declined to pay the amount assessed as damages. The tender was refused and this action was brought, resulting in the judgment we have indicated.

There is agreement as to the railroads over which the express company carries express and the number of miles the express is carried, and it is agreed that it carries express over all of the railroad tracks, but intrastate express only from station to station in the state.

It is also agreed that under the laws of Mississippi the Railroad Commission of the state on the first Monday of August, 1920, classified the railroads of the state according to their charters and the gross earnings of each, for the purpose of levying a privilege tax on the railroads, the classification being set out, for the year beginning the first Monday of August, 1920. The number of miles of track of each is given. No other or further classification of the railroads was made until August 1, 1921, when they were again classified.

It is also agreed that no classification of the railroad tracks under the laws of the state of 1920, under section 21, chapter 104, nor otherwise, has ever been made by the Railroad Commission, with reference to the operation of the express company or of any other express company over the tracks; and it is agreed that the sum of $4,325.33 imposed, and for which the action was brought, was for the year beginning May 1, 1921, and ending May 1, 1922.

The business done by the company for the six months beginning July 1, 1921, and ending December 1, 1921, is given.

The court directed a verdict in the sum of $4,383.50, refusing to direct for the penalty. For that amount only was judgment entered.

Robertson and the express company each prosecuted an appeal Robertson to reverse so much of the judgment as denied his right to recover damages or penalty, that is, which limited his recovery to the taxes only; the express company to reverse so much of the judgment as was against it. Robertson succeeded in his appeal; the express company failed.

The contention of the company is that the statute denies to the express company due process, in that (a) it...