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Carter v. Carter Coal Co.

Carter v. Carter Coal Co.

Supreme Court of the United States

March 11, 12, 1936, Argued ; May 18, 1936

Nos. 636, 651, 649, and 650

Opinion

 [*278]   [**858]   [***1172]  MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The purposes of the "Bituminous Coal Conservation Act of 1935," involved in these suits, as declared by the title, are to stabilize the bituminous coal-mining industry and promote its interstate commerce; to provide for cooperative marketing of bituminous coal; to levy a tax on such coal and provide for a drawback under certain conditions; to declare the production, distribution, and use of such coal to be affected with a national public interest; to conserve the national resources of such  [****68]  coal; to provide for the general welfare, and for other purposes. C. 824, 49 Stat. 991. The  [**859]  constitutional validity of the act is challenged in each of the suits.

Nos. 636 and 651 are cross-writs of certiorari in a stockholder's suit, brought in the Supreme Court of the District of Columbia by Carter against the Carter Coal Company and some of its officers, Guy T. Helvering (Commissioner of Internal Revenue of the United  [*279]  States), and certain other officers of the United States, to enjoin the coal company and its officers named from filing an acceptance of the code provided for in said act, from paying any tax imposed upon the coal company under the authority of the act, and from complying with its provisions or the provisions of the code. The bill sought to enjoin the Commissioner of Internal Revenue and the other federal officials named from proceeding under the act in particulars specified, the details of which it is unnecessary to state.

No. 649 is a suit brought in a federal district court in Kentucky by petitioners against respondent collector of internal revenue for the district of Kentucky, to enjoin him from collecting or attempting to collect the taxes sought [****69]  to be imposed upon them by the act, on the ground of its unconstitutionality.

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298 U.S. 238 *; 56 S. Ct. 855 **; 80 L. Ed. 1160 ***; 1936 U.S. LEXIS 950 ****

CARTER v. CARTER COAL CO. ET AL.; HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CARTER ET AL.; R.C. TWAY COAL CO. ET AL. v. GLENN, COLLECTOR OF INTERNAL REVENUE.; R.C. TWAY COAL CO. ET AL. v. CLARK

Prior History:  [****1]  CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA;

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT

CORE TERMS

provisions, interstate commerce, coal, commerce, regulation, producers, prices, wages, powers, manufacture, invalid, bituminous coal, circumstances, conditions, interstate, employees, suits, declaration, intrastate, price-fixing, transactions, delegation, sales, transportation, stabilization, marketing, cases, federal government, hours of labor, commodity

Energy & Utilities Law, Mining Industry, Coal Mining, General Overview, Governments, Legislation, Interpretation, Tax Law, Federal Income Tax Computation, Sales & Exchanges, Coal, Domestic Iron Ore & Timber, Taxation Issues, Federal Excise Taxes, Fuel Taxes, Coal, State & Local Taxes, Natural Resource Taxes, Imposition of Tax, Contracts Law, Contract Conditions & Provisions, Labor & Employment Law, Collective Bargaining & Labor Relations, Right to Organize, Constitutional Law, The Judiciary, Case or Controversy, Ripeness, Civil Procedure, Preliminary Considerations, Equity, Congressional Duties & Powers, Census, Census & Enumeration, Federal Government, US Congress, Necessary & Proper Clause, Reserved Powers, Relations Among Governments, Republican Form of Government, Enactment, Administrative Law, Separation of Powers, Constitutional Controls, Supremacy Clause, Native Americans, Authority & Jurisdiction, International Trade Law, Authority to Regulate, Transportation Law, Interstate Commerce, Federal Powers, Commerce Clause, Commerce With Other Nations, Prohibition of Commerce, Sales Taxes, Oil & Petroleum Products, Oil, Gas & Mineral Interests, Purchase Contracts, Local Governments, Administrative Boards, Business & Corporate Compliance, Failure to File & Pay, Expiration, Repeal & Suspension, Severability, Pensions & Benefits Law, Governmental Employees, Railroad Workers, Constitutionality of Legislation