Summary: The "Tap Line Case" was a Supreme Court case that answered the question of whether a sawmill that operates its own private railroad should be allowed a division of rates on their outgoing lumber. The court looked at the specifics of over 100 companies, in each case deciding if the chartered railroad demonstrated the movement of passengers and freight beyond the mere shuttling of employees and wood products of the parent company. The published decision included over 100 descriptive summaries of individual railroads in Texas, Texas, Texas and Mississippi.