Bingaman v. Golden Eagle Western Lines, Inc.,
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297 U.S. 626 (1936)
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U.S. Supreme Court
Bingaman v. Golden Eagle Western Lines, Inc., 297 U.S. 626 (1936)
Bingaman v. Golden Eagle Western Lines, Inc.
Argued March 5, 1936
Decided March 30, 1936
297 U.S. 626
1. Upon the question whether a state gasoline tax is exacted as compensation for use of the highways or is a general excise on the use of gasoline, the construction by the state supreme court controls in a federal court. P. 297 U. S. 628.
3. As respects a carrier by motor vehicle engaged exclusively in interstate commerce, a State has no power to license and tax the importation and use of gasoline for operating the motors. P. 297 U. S. 629.
14 F.Supp. 17 affirmed.
Appeal from a decree of the three-judge District Court which enjoined appellants, state officers, from enforcing certain gasoline taxes and attendant penalties.