GULF REFINING CO. v. FOX

No. 442.

297 U.S. 381 (1936)

GULF REFINING CO. v. FOX, TAX COMMISSIONER.

Supreme Court of United States.

Decided March 2, 1936.


Attorney(s) appearing for the Case

Mr. Arthur S. Dayton, with whom Mr. Fred O. Blue was on the brief, for Gulf Refining Co., appellant in No. 442.

Mr. E.L. McDonald for Ashland Refining Co., appellant in No. 538.

Mr. Homer A. Holt, Attorney General of West Virginia, with whom Mr. Wm. Holt Wooddell, Assistant Attorney General, was on the brief, for appellee.


PER CURIAM.

These suits were brought to restrain the enforcement of a statute of West Virginia known as the "Chain Store Tax Act," imposing a graduated license tax upon "stores," which are defined as including any mercantile establishments "which are owned, operated, maintained and/or controlled by the same person, firm, corporation, copartnership or association." Acts of 1933, c. 36. In a companion case, this Court sustained the constitutional validity of the statute...

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