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Graves v. Texas Co., 298 U.S. 393 (1936)
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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.
Graves v. Texas Co., 298 U.S. 393 (1936)
Graves v. Texas Co. No. 727 Argued April 2, 3, 1936 Decided May 18, 1936 298 U.S. 393
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE MIDDLE DISTRICT OF ALABAMA
Syllabus
1. A State may not tax sales of gasoline made to the United States. Panhandle Oil Co. v. Mississippi, 277 U.S. 218. P. 395.
2. The Alabama Act of July 10, 1935, providing that
Every distributor, refiner, retail dealer or storer of gasoline . . . shall pay an excise tax of six cents per gallon upon the selling, distributing, storing or withdrawing from storage in this State for any use, gasoline . . . ,
does not tax storing as such; the tax accrues upon withdrawal from storage for "sale or other use," and is measured by the amount withdrawn. P. 398.
This statute is construed in connection with earlier Acts and in the light of practical construction by state authorities.
3. A tax on storage, or withdrawal from storage, essential to sales of gasoline to the United States, is as objectionable constitutionally as a tax on the sales themselves. P. 400.
4. In view of requirements of the Alabama laws taxing sales of gasoline, no plain, adequate and complete remedy at law existed in this case, and suit to enjoin collection was proper. P. 401.
13 F.Supp. 242 affirmed.
Appeal from a decree of the District Court of three judges permanently enjoining Graves, the Governor, and other officials of the Alabama, from collecting taxes on sales of gasoline made by the appellee to the United States.
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Chicago: U.S. Supreme Court, "Syllabus," Graves v. Texas Co., 298 U.S. 393 (1936) in 298 U.S. 393 298 U.S. 395. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=KGK8UWAY9JJXB1P.
MLA: U.S. Supreme Court. "Syllabus." Graves v. Texas Co., 298 U.S. 393 (1936), in 298 U.S. 393, page 298 U.S. 395. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=KGK8UWAY9JJXB1P.
Harvard: U.S. Supreme Court, 'Syllabus' in Graves v. Texas Co., 298 U.S. 393 (1936). cited in 1936, 298 U.S. 393, pp.298 U.S. 395. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=KGK8UWAY9JJXB1P.
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