CONSTITUTIONAL LAW - INTERSTATE COMMERCE - TAX ON GASOLINE IMPORTED FROM ANOTHER STATE AND STORED FOR LOCAL CONSUMPTION

Authors

Abstract

The South Carolina Tax Act of 1930 levied a "license" tax of six cents per gallon on all persons who imported gasoline into South Carolina and kept it in storage there for purposes of local consumption, provided such gasoline had not already been subjected to the payment of license taxes upon the sale thereof by local dealers according to the gasoline tax acts of 1925 and 1929. The plaintiff imported gasoline from dealers outside the State, storing the gasoline in its tanks and using it for the purposes of its bleachery business. Held, that the 1930 Tax Act was not invalid as to the plaintiff, since the tax was not a direct burden on interstate commerce, neither did it discriminate against interstate commerce, nor did it violate the equal protection clause of the Fourteenth Amendment. Gregg Dyeing Co. v. Query, 286 U.S. 472, 52 Sup. Ct. 631, 76 L. ed. 852 (1932).

Recommended Citation

CONSTITUTIONAL LAW - INTERSTATE COMMERCE - TAX ON GASOLINE IMPORTED FROM ANOTHER STATE AND STORED FOR LOCAL CONSUMPTION, 31 Mich. L. Rev. 275 (1932).
Available at: https://repository.law.umich.edu/mlr/vol31/iss2/16