Texas Co. v. Carmichael

ERVIN, District Judge.

This is a bill seeking to enjoin the state of Alabama from levying an excise tax on such gasoline as the complainant sells to United States government, in which it is contended that such tax would be unconstitutional if so levied.

Hearing wa’s had on an agreement that the matter would be submitted both for a preliminary and final injunction. The submission was on an agreed statement of facts.

In this case it is contended that the Alabama statute levying an excise tax on gasoline is unconstitutional in so far as it undertakes to tax a sale of gasoline to the government.

In…