Standard Oil Co. of California v. California - 291 U.S. 242 (1934)


U.S. Supreme Court

Standard Oil Co. of California v. California, 291 U.S. 242 (1934)

Standard Oil Company of California v. California

No. 347

Argued January 12, 1934

Decided February 5, 1934

291 U.S. 242

Syllabus

A state is without power to levy a license tax in respect of the selling and delivery of goods on a military reservation included within the exterior limits of the state but over which the full legislative authority has been ceded to the United States by an Act of the state legislature. P. 291 U. S. 244.

218 Cal. 123, 22 P.2d 2, reversed.

Appeal from the reversal of a judgment in favor of the Oil Company in an action brought by the state to collect an excise tax together with a penalty. The judgment of reversal directed the trial court to enter judgment for the state as prayed.



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