Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924)

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Pierce Oil Corporation v. Hopkins

No. 151

Argued January 11, 1924
Decided February 18, 1924
264 U.S. 137

APPEAL FROM THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

A state law requiring retailers of gasoline to collect from purchasers a tax of 1¢ per gallon upon such gasoline sold by them as they have reason to believe the purchasers will use in motors on the highways of the state, and requiring the retailers to register, and to report and pay over each month the taxes accruing on sales made, under penalty of a fine, held not violative of the retailers’ rights under the due process clause of the Fourteenth Amendment. P. 139.

282 F. 253 affirmed.

Appeal from a decree of the circuit court of appeals which affirmed a decree of the district court dismissing the bill in a suit to enjoin enforcement of an Arkansas law taxing gasoline.