CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


PANHANDLE OIL CO. V. MISSISSIPPI EX REL. KNOX, 277 U. S. 218 (1928)

Subscribe to Cases that cite 277 U. S. 218 RSS feed for this section

U.S. Supreme Court

Panhandle Oil Co. v. Mississippi ex Rel. Knox, 277 U.S. 218 (1928)

Panhandle Oil Company v. Mississippi ex Rel. Knox

No. 288

Argued March 5, 1928

Decided May 14, 1928

277 U.S. 218

Syllabus

1. A state tax imposed on dealers in gasoline for the privilege of selling, and measured at so many cents per gallon of gasoline sold, is void under the federal Constitution as applied to sales to instrumentalities of the United States, such as the Coast Guard Fleet and a Veterans' Hospital. P. 277 U. S. 222.

2. The substance and legal effect is to tax the sale, and thus burden and tax the United States, exacting tribute on its transactions for the support of the state. Id.

3. Such an exaction infringes the right of the dealer to have the constitutional independence of the United States in respect of such purchases remain untrammeled. Id.

147 Miss. 663 reversed.

Error to a judgment of the Supreme Court of Mississippi sustaining a suit brought by the State of Mississippi to recover taxes assessed on sales of gasoline made by the defendant, plaintiff in error. chanroblesvirtualawlibrary

Page 277 U. S. 220





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED