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Mid-Northern Oil Co. v. Walker, 268 U.S. 45 (1925)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Mid-Northern Oil Co. v. Walker, 268 U.S. 45 (1925)
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Mid-Northern Oil Co. v. Walker No. 256 Argued March 9, 1925 Decided April 13, 1925 268 U.S. 45
ERROR TO THE SUPREME COURT
OF THE STATE OF MONTANA
Syllabus
1. Assuming that a private corporation engaged in producing oil from public lands as lessee of the United States under the Leasing Act of February 25, 1910, is a governmental agency, means or instrumentality such that an annual license tax measured by a percentage of the gross value of the annual production cannot without the consent of Congress be imposed by the state in which the operation are conducted, held that consent was given by the Act, § 32, in the proviso
That nothing in this Act shall be construed or held to affect the rights of the states or other local authority to exercise any rights which they may have, including the right to levy and collect taxes upon improvements, output of mines, or other rights, property, or assets of any lessee of the United States.
P. 48.
2. Ejusdem generis is a rule of construction, to be used to ascertain the intent of the lawmakers, and not to subvert it when ascertained. P. 49.
65 Mont. 414, 68 id. 550, affirmed.
Error to a judgment of the Supreme Court of the Montana sustaining a state license tax in a suit brought by the oil company to enjoin its enforcement.
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Chicago: U.S. Supreme Court, "Syllabus," Mid-Northern Oil Co. v. Walker, 268 U.S. 45 (1925) in 268 U.S. 45 268 U.S. 46–268 U.S. 47. Original Sources, accessed June 2, 2024, http://www.originalsources.com/Document.aspx?DocID=U5FZWXJ9FMPSD1N.
MLA: U.S. Supreme Court. "Syllabus." Mid-Northern Oil Co. v. Walker, 268 U.S. 45 (1925), in 268 U.S. 45, pp. 268 U.S. 46–268 U.S. 47. Original Sources. 2 Jun. 2024. http://www.originalsources.com/Document.aspx?DocID=U5FZWXJ9FMPSD1N.
Harvard: U.S. Supreme Court, 'Syllabus' in Mid-Northern Oil Co. v. Walker, 268 U.S. 45 (1925). cited in 1925, 268 U.S. 45, pp.268 U.S. 46–268 U.S. 47. Original Sources, retrieved 2 June 2024, from http://www.originalsources.com/Document.aspx?DocID=U5FZWXJ9FMPSD1N.
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