Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923)

Name: Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923) - Syllabus
Author: U.S. Supreme Court

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Phipps v. Cleveland Refining Company

No. 324

Argued March 15, 1923
Decided April 9, 1923
261 U.S. 449

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF OHIO

Syllabus

A state law applicable to interstate and intrastate commerce which imposes fees for the inspection of petroleum products in excess of the legitimate cost of inspection imposes a tax, and is void if not so far separable that the excess may properly be assigned to intrastate commerce alone. P. 451.

277 F. 463 affirmed.

Appeal from an interlocutory decree of the district court restraining the collection of fees for inspection of petroleum products.

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Chicago: U.S. Supreme Court, "Syllabus," Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923) in 261 U.S. 449 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.

MLA: U.S. Supreme Court. "Syllabus." Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923), in 261 U.S. 449, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.

Harvard: U.S. Supreme Court, 'Syllabus' in Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923). cited in 1923, 261 U.S. 449. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.

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