A statute of New Mexico imposed "an excise tax of five cents (5c) per gallon upon the sale and use of all gasoline and motor fuel . . . " The effect of the statute was to compel the appellee corporation, a common carrier, to pay a tax upon the use of motor fuel purchased in and brought from another state and used only in such transportation. This suit was brought to enjoin enforcement of the foregoing statutory provision on the ground that it constituted a regulation of interstate commerce in contravention of the commerce clause of the Federal Constitution. Held, the statute as applied to appellee was invalid in that it imposed an excise tax for the use of an instrumentality of interstate commerce. Bingaman v. Golden Eagle Western Lines, (U.S. 1936) 56 S. Ct. 624.