United States Supreme Court Cases & Opinions

U.S. Supreme Court

McCarroll v. Dixie Greyhound Lines, Inc., 309 U.S. 176 (1940)

McCarroll v. Dixie Greyhound Lines, Inc.

No. 13

Argued December 14, 1939

Decided February 12, 1940

309 U.S. 176

Syllabus

A state tax allocated to highway purposes and imposed on each gallon of gasoline, above twenty, brought into the State by any motor vehicle for use as fuel in such vehicle, held a forbidden burden on interstate commerce as applied to gasoline carried by interstate motor buses through the State for use as fuel in the course of their interstate transportation beyond the state line. P. 309 U. S. 180.

In the circumstances, the imposition is not compensation for the privilege of using the state highways.

101 F.2d 572 affirmed.

Appeal from a decree which reversed the action of the District Court in denying an injunction and in dismissing the bill in a suit to restrain the enforcement of a state gasoline tax, 22 F.Supp. 985, and which directed that court to enter a decree of injunction.