Legal Opinion
Standard Oil Co. v. Jones
South Dakota Supreme Court
Decided August 29, 1925No. File No. 5998PublishedCited by 6 opinions
1Opinion of the Court
BURCH, C.
This suit is an original action brought by the Standard Oil Company against the Auditor, Attorney General, and Treasurer to enjoin the collection of taxes under chapter 229, S. L. 1925, and especially the $5 annual license tax upon each place of business, as provided by said chapter.
In 1923 the Legislature passed chapter 225, S. L. 1923, providing a 2 cents per gallon tax on the sale of gasoline in this state. This act was re-enacted in.chapter 228, S. L.. 1925, substantially as originally enacted, with the exception that the tax was increased from 2 cents per gallon to 3 cents per…
2Cases cited10 opinions
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Bowman v. Continental Oil Co.Supreme Court of the United States · 1921
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Seaboard Air Line Railway v. SimonSupreme Court of Florida · 1908
- In re WatsonSouth Dakota Supreme Court · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- Behrns v. BurkeSouth Dakota Supreme Court · 1975
- Monamotor Oil Co. v. JohnsonDistrict Court, S.D. Iowa · 1933
- State v. SankeySouth Dakota Supreme Court · 1941
1 more not listed; retrieve them via the Exa API.