PER CURIAM.
By section 2, chapter 176, Laws of 1933, the New Mexico Legislature "levied and imposed an excise tax of five cents (5¢) per gallon upon the sale and use of all gasoline and motor fuel sold or used in this state for any purpose except gasoline sold in interstate commerce."
Plaintiff operates a bus line through New Mexico, doing no intrastate business. It buys no gasoline in the state,
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