Standard Oil Co. of Cal. v. Johnson

The California Motor Vehicle Fuel License Tax Act 1 imposes a license tax, measured by gallonage, on the privilege of distributing any motor vehicle fuel. Section 10 states that the Act is inapplicable “to any motor vehicle fuel sold to the government of the United States or any department thereof for official use of said government.” The appellant, a “distributor” 2 within the meaning of the Act, sold gasoline to the United States Army Post Exchanges in California. The State levied a tax, and the appellant paid it under protest. The appellant then filed this suit in the Superior Court of…