Trinityfarm Construction Co. v. Grosjean

Appellant has contracts with the United States for the construction of levees in Louisiana to control the waters of the Mississippi River. .It consumes much gasoline in the operation of machinery employed to do the work. It imports its supply from other States in carload lots and places it in a central tank from which distribution is made to other tanks located on its right of way in proximity to the machines. Appellee, an officer of Louisiana, is required to enforce the provisions of its statutes that impose an excise of five cents per gallon in respect of gasoline so imported and used. The…