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TRINITYFARM CONSTRUCTION CO. V. GROSJEAN, 291 U. S. 466 (1934)

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U.S. Supreme Court

Trinityfarm Construction Co. v. Grosjean, 291 U.S. 466 (1934)

Trinityfarm Construction Co. v. Grosjean

No. 355

Argued February 7, 1934

Decided March 5, 1934

291 U.S. 466

Syllabus

Petitioner entered into a contract with the federal government for the construction of levees, in aid of navigation of the Mississippi River, in the performance of which gasoline was used to supply power for machinery. Held that a state excise tax on the gasoline so used was not invalid, as a tax on a means or instrumentality of the federal government, its effect, if any, upon that Government being consequential and remote. P. 291 U. S. 472.

3 F.Supp. 785 affirmed.

Appeal from a decree of the District Court of three judges, which dismissed a bill to enjoin enforcement of state taxes. chanroblesvirtualawlibrary

Page 291 U. S. 469





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