Panhandle Oil Co. v. Mississippi Ex Rel. Knox

Chapter 116 of the Laws of Mississippi of 1922 provided that “ any person engaged in the business of distributing gasoline, or retail dealer in gasoline, shall pay for the privilege of engaging in such business, an excise tax of 14 [one cent] per gallon upon the sale of gasoline . . . ,” except that sold in interstate commerce or purchased outside the State and brought in by the consumer for his own use. Chapter 115, Laws of 1924, increased the tax to three cents and c. 119, Laws of 1926, made it four, cents per gallon. Since some time in 1925 petitioner has been engaged in that business. The…