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

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U.S. Supreme Court

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

Phipps v. Cleveland Refining Company

No. 324

Argued March 15, 1923

Decided April 9, 1923

261 U.S. 449

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. 261 U. S. 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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