PORTLAND PIPE LINE CORP. v. MORRISON, 118 Vt. 417 (1955) 110 A.2d 700 Portland Pipe Line Corp. v. Leonard W. Morrison, Commissioner of Taxes Supreme Court of Vermont. Opinion Filed January 4, 1955. Constitutional Law. Taxation. 1. The Vermont franchise tax assessed against foreign corporations pursuant to V. S. 47, § 950 is a tax […]