Legal Opinion
Pierce Oil Corp. v. Hopkins
Supreme Court of the United States
Decided February 18, 1924No. 151PublishedCited by 50 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
A statute of Arkansas provides that one who sells gasoline tO' be used by the purchaser in motor vehicles on highways of the State “ shall collect from such purchaser, in addition to the usual charge therefor, the sum of one cent (1‡) per gallon for each gallon so sold;” that the dealer shall register with the county clerk in every county in which he does business; shall file each month a report of the sales made within the county during the preceding-month; shall personally pay over each month the amount of the taxes accrued thereon; and…
2Cases cited5 opinions
- International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914
- Fox v. WashingtonSupreme Court of the United States · 1915
- Standard Oil Co. v. BrodieSupreme Court of Arkansas · 1922
- Clement National Bank v. VermontSupreme Court of the United States · 1913
- Citizens National Bank v. Commonwealth Ex Rel. Boyle CountySupreme Court of the United States · 1910
3Cited by50 opinions
- Buck v. KuykendallSupreme Court of the United States · 1925
- Wellesley College v. Attorney GeneralMassachusetts Supreme Judicial Court · 1943
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- Gaulden v. KirkSupreme Court of Florida · 1950
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
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