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


GRAVES V. TEXAS CO., 298 U. S. 393 (1936)

Subscribe to Cases that cite 298 U. S. 393 RSS feed for this section

U.S. Supreme Court

Graves v. Texas Co., 298 U.S. 393 (1936)

Graves v. Texas Co.

No. 727

Argued April 2, 3, 1936

Decided May 18, 1936

298 U.S. 393

Syllabus

1. A State may not tax sales of gasoline made to the United States. Panhandle Oil Co. v. Mississippi, 277 U. S. 218. P. 298 U. S. 395.

2. The Alabama Act of July 10, 1935, providing that

"Every distributor, refiner, retail dealer or storer of gasoline . . . shall pay an excise tax of six cents per gallon upon the selling, distributing, storing or withdrawing from storage in this State for any use, gasoline . . . ,"

does not tax storing as such; the tax accrues upon withdrawal from storage for "sale or other use," and is measured by the amount withdrawn. P. 298 U. S. 398.

This statute is construed in connection with earlier Acts and in the light of practical construction by state authorities.

3. A tax on storage, or withdrawal from storage, essential to sales of gasoline to the United States, is as objectionable constitutionally as a tax on the sales themselves. P. 298 U. S. 400.

4. In view of requirements of the Alabama laws taxing sales of gasoline, no plain, adequate and complete remedy at law existed in this case, and suit to enjoin collection was proper. P. 298 U. S. 401.

13 F.Supp. 242 affirmed.

Appeal from a decree of the District Court of three judges permanently enjoining Graves, the Governor, and other officials of the Alabama, from collecting taxes on sales of gasoline made by the appellee to the United States. chanroblesvirtualawlibrary

Page 298 U. S. 395





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