US SUPREME COURT DECISIONS
PHIPPS V. CLEVELAND REFINING CO., 261 U. S. 449 (1923)
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Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923)
Phipps v. Cleveland Refining Company
No. 324
Argued March 15, 1923
Decided April 9, 1923
261 U.S. 449
Syllabus
A state law applicable to interstate and intrastate commerce which imposes fees for the inspection of petroleum products in excess of the legitimate cost of inspection imposes a tax, and is void if not so far separable that the excess may properly be assigned to intrastate commerce alone. P. 261 U. S. 451.
277 F.4d 3 affirmed.
Appeal from an interlocutory decree of the district court restraining the collection of fees for inspection of petroleum products.
