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STATE OF MINNESOTA v. KEELEY

No. 11966.

126 F.2d 863 (1942)

STATE OF MINNESOTA v. KEELEY et al.

Circuit Court of Appeals, Eighth Circuit.

March 30, 1942.

Attorney(s) appearing for the Case

Franklin B. Stevens, Sp. Counsel, State of Minnesota, of St. Paul, Minn. (J. A. A. Burnquist, Atty. Gen., P. F. Sherman, Asst. Atty. Gen., and Faner C. Wonderly, Sp. Asst. Atty. Gen., on the brief), for appellant.

Berryman Green, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellees.

Before SANBORN and JOHNSEN, Circuit Judges, and NORDBYE, District Judge.

JOHNSEN, Circuit Judge.

The question is whether the provision in section 10 of the Hayden-Cartwright Act of June 16, 1936, 49 Stat. 1521, 4 U.S.C.A. § 12, that "all taxes levied by any State * * upon sales of gasoline and other motor vehicle fuels may be levied, in the same manner and to the same extent, upon such fuels when sold by or through post exchanges * * * and other similar agencies, located on United States military or other reservations, when such fuels...

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