HELSON AND RANDOLPH v. KENTUCKY

No. 296.

279 U.S. 245 (1929)

HELSON AND RANDOLPH, CO-PARTNERS, v. KENTUCKY.

Supreme Court of United States.

Decided April 8, 1929.


Attorney(s) appearing for the Case

Mr. James G. Wheeler, with whom Messrs. Charles K. Wheeler and D.H. Hughes were on the brief, for plaintiffs in error.

Mr. James M. Gilbert, Assistant Attorney General of Kentucky, with whom Mr. J.W. Cammack, Attorney General, was on the brief, for defendant in error.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This is an action brought by the Commonwealth of Kentucky against plaintiffs in error to recover an amount levied under § 1, c. 120, Acts 1924,* which imposes a tax of three cents per gallon on all gasoline sold within the Commonwealth at wholesale. The words "sold `at wholesale,'" as used in the act, are defined to include "any and...

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