United States Supreme Court Cases & Opinions

U.S. Supreme Court

Hart Refineries v. Harmon, 278 U.S. 499 (1929)

Hart Refineries v. Harmon

No. 210

Submitted January 15, 1929

Decided February 18, 1929

278 U.S. 499

Syllabus

1. A state may tax the use as well as the sale of gasoline which has been imported into the state and has come to rest there, provided there be no discrimination against the commodity because of its origin in another state. P. 278 U. S. 501.

Page 278 U. S. 500

2 A state law imposing an excise based on sales of gasoline that is made in the state or is brought in and has come to rest in the state is not unduly discriminatory, contrary to the equal protection clause, because it lays no tax on the use of imported gasoline after it acquires such local status. P. 278 U. S. 502.

81 Mont. 423 affirmed.

Appeal from a judgment of the Supreme Court of Montana affirming a judgment against the appellant in its action against the State Treasurer to recover money paid under protest as taxes. See also Hart Refineries v. Montana, post, pp. 574, 584.