Gregg Dying Co. v. Query, 286 U.S. 472 (1932)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Gregg Dying Co. v. Query, 286 U.S. 472 (1932)
Gregg Dying Co. v. Query No. 170 Argued December 10, 1931 Decided May 31, 1932 * 286 U.S. 472
APPEALS FROM THE SUPREME COURT OF SOUTH CAROLINA
Syllabus
1. The constitutionality of a state taxing scheme is to be determined by substance, rather than by form, and the controlling test is the operation and effect of the statute as enforced by the state. P. 476.
2. The question of constitutionality is not necessarily confined to the particular statute attacked, but may depend upon the resultant of that and other statutes. Pp. 479-480.
3. When the supreme court of the state has held that two or more statutes must be taken together, this Court accepts that conclusion as if written into the statutes themselves. P. 480.
4. A state may tax gasoline bought and imported from another state which has come to rest within the taxing state and is stored there by the purchasers for future use in their local business. P. 478.
5. Such a tax is not bad for discrimination against interstate commerce or for discrimination violative of the equal protection of the laws if the same tax burden is in effect imposed on all other consumers of gasoline through a tax on local sales which is "passed on" to the purchasers. Pp. 480, 482.
166 S.C. 117, 164 S.E. 588, affirmed.
Appeals from decrees dismissing the complaints in two suits to enjoin collection of taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Gregg Dying Co. v. Query, 286 U.S. 472 (1932) in 286 U.S. 472 286 U.S. 473. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=G3VZ48882BNBM7B.
MLA: U.S. Supreme Court. "Syllabus." Gregg Dying Co. v. Query, 286 U.S. 472 (1932), in 286 U.S. 472, page 286 U.S. 473. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=G3VZ48882BNBM7B.
Harvard: U.S. Supreme Court, 'Syllabus' in Gregg Dying Co. v. Query, 286 U.S. 472 (1932). cited in 1932, 286 U.S. 472, pp.286 U.S. 473. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=G3VZ48882BNBM7B.
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