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Askren v. Continental Oil Co., 252 U.S. 444 (1920)
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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.
Askren v. Continental Oil Co., 252 U.S. 444 (1920)
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Askren v. Continental Oil Co., Nos. 521-523 Argued January 5, 6, 1920 Decided April 19, 1920 252 U.S. 444
APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF NEW MEXICO
Syllabus
A law of New Mexico defining " distributors " of gasoline as those who sell it from tank cars, receiving tanks, or stations, or in or from tanks, barrels, or packages not purchased from a licensed distributor, and "retail dealers" as those other than distributors who sell it in quantities of 50 gallons or less, lays an annual license tax of $50.00 on each distributor for each distributing station, place of business, or agency, and of $5.00 on each retailer for every place of business or agency -- besides imposing an excise of 2¢ per gallon on all gasoline sold or used, to be paid and made return of by distributors and dealers; it provides inspectors to see to its enforcement, and devotes the resulting revenue first to pay their salaries and expenses, and then to a highway fund. Held that it is not an inspection act merely, but a privilege tax, and, as applied to parties who bring gasoline from without and sell it within the state, the act is void -- a burden on interstate commerce -- insofar as it relates to their business of selling in tank car lots and in barrels and packages, as originally imported from other states, but, if separable, it is valid in its application to sales made from such original packages in retail quantities to suit purchasers. P. 447.
An excise on purely local dealing in a commodity cannot be treated as a discrimination against other states merely because the commodity is not produced in the state imposing the tax, but comes wholly from other states. P. 449.
The question whether an act assuming to tax a business in its interstate and intrastate aspects is separable as to the latter reserved for final hearing where the relative importance of the two classes of business as conducted by plaintiffs could not be ascertained from the case as made on application for temporary injunction. P. 450.
Affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Askren v. Continental Oil Co., 252 U.S. 444 (1920) in 252 U.S. 444 252 U.S. 445. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=HSGXM5S7DUIMIV5.
MLA: U.S. Supreme Court. "Syllabus." Askren v. Continental Oil Co., 252 U.S. 444 (1920), in 252 U.S. 444, page 252 U.S. 445. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=HSGXM5S7DUIMIV5.
Harvard: U.S. Supreme Court, 'Syllabus' in Askren v. Continental Oil Co., 252 U.S. 444 (1920). cited in 1920, 252 U.S. 444, pp.252 U.S. 445. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=HSGXM5S7DUIMIV5.
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