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Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928)
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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.
Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928)
Panhandle Oil Company v. Mississippi ex Rel. Knox No. 288 Argued March 5, 1928 Decided May 14, 1928 277 U.S. 218
ERROR TO THE SUPREME COURT OF MISSISSIPPI
Syllabus
1. A state tax imposed on dealers in gasoline for the privilege of selling, and measured at so many cents per gallon of gasoline sold, is void under the federal Constitution as applied to sales to instrumentalities of the United States, such as the Coast Guard Fleet and a Veterans’ Hospital. P. 222.
2. The substance and legal effect is to tax the sale, and thus burden and tax the United States, exacting tribute on its transactions for the support of the state. Id.
3. Such an exaction infringes the right of the dealer to have the constitutional independence of the United States in respect of such purchases remain untrammeled. Id.
147 Miss. 663 reversed.
Error to a judgment of the Supreme Court of Mississippi sustaining a suit brought by the State of Mississippi to recover taxes assessed on sales of gasoline made by the defendant, plaintiff in error.
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Chicago: U.S. Supreme Court, "Syllabus," Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928) in 277 U.S. 218 277 U.S. 220. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=P8FNBB6ICGQFQPK.
MLA: U.S. Supreme Court. "Syllabus." Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928), in 277 U.S. 218, page 277 U.S. 220. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=P8FNBB6ICGQFQPK.
Harvard: U.S. Supreme Court, 'Syllabus' in Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928). cited in 1928, 277 U.S. 218, pp.277 U.S. 220. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=P8FNBB6ICGQFQPK.
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