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


STANDARD OIL CO. V. JOHNSON, 316 U. S. 481 (1942)

Subscribe to Cases that cite 316 U. S. 481 RSS feed for this section

U.S. Supreme Court

Standard Oil Co. v. Johnson, 316 U.S. 481 (1942)

Standard Oil Company of California v. Johnson

No. 1125

Argued May 5, 1942

Decided June 1, 1942

316 U.S. 481

Syllabus

1. Where the validity of a state statute, as construed, was drawn in question in the state court on the ground of its being repugnant to the Constitution of the United States, an appeal lies under Jud.Code § 237(a) from a judgment of the state court sustaining the statute. P. 316 U. S. 482.

2. In upholding a state tax on sales of motor fuel, as applied to sales to United States Army Post Exchanges, under a state statute containing an express exception of fuel sold to the government of the United States or any department thereof, the state court construed the exception as inapplicable because, as it concluded upon a consideration of the relation of such Exchanges to the United States, they were not instrumentalities or agencies of the United States.

Held: a decision of a federal question by which this Court is not bound upon appeal. P. 316 U. S. 483.

3. Army Post Exchanges are established and operated under regulations of the Secretary of War, authorized by Acts of Congress, and having the force of law. P. 316 U. S. 483.

4. Army Post Exchanges are arms of the Federal Government -- integral parts of the War Department partaking of its immunity under the Federal Constitution and statutes. P. 316 U. S. 485.

5. Since there is no way of knowing whether the California Supreme Court would have construed the Act in question as applicable to Post Exchanges if it had correctly understood their federal status, a determination of the constitutionality of such application is not called for by the present record, and the case is therefore remanded to that court for further proceedings. P. 316 U. S. 485.

19 Cal.2d 104, 119 P.2d 329, reversed.

Appeal from the affirmance of a judgment against the oil company in an action to recover a tax payment. chanroblesvirtualawlibrary

Page 316 U. S. 482





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