Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927)
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Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927)
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Swiss Oil Corporation v. Shanks No. 148 Argued January 21, 1927 Decided February 21, 1927 273 U.S. 407
ERROR TO THE COURT OF APPEALS OF THE
COMMONWEALTH OF KENTUCKY
Syllabus
1. Upon review of a decision of a state court construing the state law as denying the relief sought by the appealing party even if the particular state statute attacked by him were assumed to be invalid, the constitutionality of that statute is not involved in this Court. P. 411.
2. A state tax, called a "license" or "franchise" tax, measured by 1% of the market value of the annual production and imposed, in addition to general ad valorem property taxes, on producers of petroleum only, is not in violation of the Equal Protection Clause of the Fourteenth Amendment, even if itself a property tax, since a separate classification of petroleum producers for tax purposes is not palpably arbitrary or unreasonable. P. 412.
3. The Fourteenth Amendment does not require uniformity in taxation or forbid double taxation. P. 413.
208 Ky. 64 affirmed.
Error to a judgment of the Court of Appeals of Kentucky which reversed a judgment in mandamus commanding Shanks, as Auditor of Public Accounts, to issue a warrant for a refund of taxes to the plaintiff oil company.
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Chicago: U.S. Supreme Court, "Syllabus," Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927) in 273 U.S. 407 273 U.S. 408. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.
MLA: U.S. Supreme Court. "Syllabus." Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927), in 273 U.S. 407, page 273 U.S. 408. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.
Harvard: U.S. Supreme Court, 'Syllabus' in Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927). cited in 1927, 273 U.S. 407, pp.273 U.S. 408. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.
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