Askren v. Continental Oil Co.
252 U.S. 444 (1920)

Annotate this Case

U.S. Supreme Court

Askren v. Continental Oil Co., 252 U.S. 444 (1920)

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

Page 252 U. S. 445

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

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