BOWMAN v. CONTINENTAL OIL CO.

No. 695.

256 U.S. 642 (1921)

BOWMAN, ATTORNEY GENERAL OF THE STATE OF NEW MEXICO, ET AL. v. CONTINENTAL OIL COMPANY.

Supreme Court of United States.

Decided June 6, 1921.


Attorney(s) appearing for the Case

Mr. Harry S. Bowman, Attorney General of the State of New Mexico, with whom Mr. A.B. Renehan was on the brief, for appellants.

Mr. Charles R. Brock and Mr. E.R. Wright, with whom Mr. Stephen B. Davis, Jr., Mr. Milton Smith, Mr. W.H. Ferguson and Mr. Elmer L. Brock were on the briefs, for appellee.


MR. JUSTICE PITNEY delivered the opinion of the court.

This suit was brought by the Continental Oil Company against the Attorney General and certain other officials of the State of New Mexico to restrain the enforcement against the company, a distributor of and dealer in gasoline and other petroleum products in that State, of the provisions of an act of the Legislature (Laws New Mexico, 1919, c. 93, p. 182) imposing an excise tax of 2 cents for each gallon of gasoline...

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