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SUPERIOR OIL CO. v. MISSISSIPPI EX REL. KNOX

No. 28.

280 U.S. 390 (1930)

SUPERIOR OIL COMPANY v. STATE OF MISSISSIPPI EX REL. KNOX, ATTORNEY GENERAL.

Supreme Court of United States.

Decided February 24, 1930.

Attorney(s) appearing for the Case

Messrs. W. Lee Guice and William H. Watkins, with whom Mr. John L. Heiss was on the brief, for appellant.

Mr. James W. Cassedy, Jr., Assistant Attorney General of Mississippi, pro hac vice, by special leave of Court, with whom Messrs. George T. Mitchell, Attorney General of Mississippi, and E.C. Sharp were on the brief, for appellee.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit by the State of Mississippi to collect a tax on distributors of gasoline of three and four cents respectively per gallon sold, according to the statute in force at the time of the sales. The defence was that the sales were in interstate commerce. The Supreme Court of the State upheld the tax, 119 So. Rep. 360,...

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