Standard Oil Co. v. Brodie

This litigation calls for an interpretation, and involves the validity, of a statute enacted by the General Assembly of 1921, providing for the col-, lection of a tax upon the sale of “gasoline, kerosene or other products to be used by the purchaser thereof in the propelling of motor vehicles using combustible type engines over the highways.” (Acts 1921, p. 685). The validity of the tax is 'Challenged on numerous grounds, which will he discussed in the order presented in the briefs, of counsel.

The title of the statute is as follows: “An Act to levy a tax upon gasoline used in the "propelling…