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Wiloil Corporation v. Pennsylvania, 294 U.S. 169 (1935)
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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.
Wiloil Corporation v. Pennsylvania, 294 U.S. 169 (1935)
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Wiloil Corporation v. Pennsylvania No. 439 Argued January 14, 1935 Decided February 4, 1935 294 U.S. 169
APPEAL FROM THE SUPREME COURT OF PENNSYLVANIA
Syllabus
1. If goods carried from one State have reached their destination in another and there are held in original packages for sale, the latter State has power to tax them, without discrimination, as it does other property within its jurisdiction; the tax may be laid on the property itself or upon the sale and delivery of it. P. 175.
2. A state tax on distributors of gasoline of so much per gallon sold is not repugnant to the commerce clause as applied to a case where the vendor, under local contracts for sale of gasoline in tank car original packages, to be delivered to the purchasers locally on their rail sidings, was at liberty to take it from local or from outside source, and chose to consign it to the purchasers from another State. P. 174.
3. In such a case, the interstate transportation is merely incidental, and the burden on interstate commerce, if any, is indirect. P. 175.
316 Pa. 33, 173 A. 404, affirmed.
Appeal from a judgment affirming a recovery by the State in an action to collect a tax. See 37 Dauphin Co.Rep. 63.
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Chicago: U.S. Supreme Court, "Syllabus," Wiloil Corporation v. Pennsylvania, 294 U.S. 169 (1935) in 294 U.S. 169 294 U.S. 170–294 U.S. 172. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=VL7S7B3IWSQXT4S.
MLA: U.S. Supreme Court. "Syllabus." Wiloil Corporation v. Pennsylvania, 294 U.S. 169 (1935), in 294 U.S. 169, pp. 294 U.S. 170–294 U.S. 172. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VL7S7B3IWSQXT4S.
Harvard: U.S. Supreme Court, 'Syllabus' in Wiloil Corporation v. Pennsylvania, 294 U.S. 169 (1935). cited in 1935, 294 U.S. 169, pp.294 U.S. 170–294 U.S. 172. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=VL7S7B3IWSQXT4S.
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