PIERCE OIL CORP. v. HOPKINS

No. 151.

264 U.S. 137 (1924)

PIERCE OIL CORPORATION v. HOPKINS, COUNTY CLERK OF SEBASTIAN COUNTY, ARKANSAS, ET AL.

Supreme Court of United States.

Decided February 18, 1924.


Attorney(s) appearing for the Case

Mr. Sam T. Poe, with whom Mr. Tom Poe and Mr. Louis Tarlowski were on the brief, for appellant.

Mr. William T. Hammock, Assistant Attorney General, with whom Mr. J.S. Utley, Attorney General, Mr. John L. Carter, Miss Darden Moose and Mr. J.S. Abercrombie, Assistant Attorneys General, of the State of Arkansas, were on the brief, for appellees.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

A statute of Arkansas provides that one who sells gasoline to be used by the purchaser in motor vehicles on highways of the State "shall collect from such purchaser, in addition to the usual charge therefor, the sum of one cent (1¢) per gallon for each gallon so sold;" that the dealer shall register with the county clerk in every county in which he does business; shall file each month a report of the sales...

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