Askren v. Continental Oil Co Same v. Sinclair Refining Co Same v. Texas Co
| Decision Date | 19 April 1920 |
| Docket Number | Nos. 521-523,s. 521-523 |
| Citation | 64 L.Ed. 654,252 U.S. 444,40 S.Ct. 355 |
| Parties | ASKREN, Atty. Gen. of New Mexico, et al. v. CONTINENTAL OIL CO. SAME v. SINCLAIR REFINING CO. SAME v. TEXAS CO |
| Court | U.S. Supreme Court |
Mr. A. B. Renehan, of Santa Fe, N. M., for appellants.
Messrs. Charles R. Brock, of Denver, Colo., and E. R. Wright, of Santa Fe, N. M., for appellees.
These suits were brought by the three companies, appellees, in the District Court of the United States for the District of New Mexico to enjoin the enforcement of an act of the Legislature of the state entitled:
'An act providing for an excise tax upon the sale or use of gasoline and for a license tax to be paid by distributors and retail dealers therein; providing for collection and application of such taxes; providing for the inspection of gasoline and making it unlawful to sell gasoline below a certain grade without notifying purchaser thereof; providing penalties for violations of this act and for other purposes.'
The law is found in Session Laws of New Mexico 1919, c. 93, p. 182.
The cause came before three judges upon an application for temporary injunction and a counter motion to dismiss the bills of complaint. The temporary injunction was granted, and a direct appeal taken to this court.
The provisions of the act, so far as necessary to be considered, define a distributor of gasoline as meaning:
'Every person, corporation, firm, copartnership and association who sells gasoline from tank cars, receiving tanks or stations, or in or from tanks, barrels or packages not purchased from a licensed distributor of gasoline in this state.'
A retail dealer is defined as meaning:
'A person, other than a distributor of gasoline, who sells gasoline in quantities of fifty gallons or less.'
Every distributor is required to pay an annual license tax of $50 for each distributing station, or place of business, and agency. Every retail dealer is required to pay an annual license tax of $5 for every place of business or agency. An excise tax is imposed upon the sale or use of gasoline sold or used in the state after July 1, 1919; such tax to be 2 cents per gallon on all gasoline so sold or used. Any distributor, or dealer, who shall fail to make return or statement as required in the act, or shall refuse, neglect or fail to pay the tax upon all sales or use of gasoline, or who shall make any false return or statement, or shall knowingly sell, distribute or use any gasoline without the tax upon the sale or use thereof having been paid as provided in the act shall be deemed guilty of a misdemeanor, and punished by a fine and forfeiture of his license. It is made unlawful for any person (except tourists or travelers to the extent provided in the act) to use any gasoline not purchased from a licensed distributor or retail dealer without paying the tax of 2 cents per gallon. Inspectors are provided for each of the eight judicial districts of the state, who are required to see that the provisions of the act are enforced, and privileged to examine books and accounts of distributors and retail dealers, or warehousemen or others receiving and storing gasoline and of railroad and transportation companies, relating to purchases, receipts, shipments, or sales of gasoline; their salarie are provided, and salaries and expense bills are to be paid out of the state road fund. Any person who shall engage or continue in the business of selling gasoline without a license or after such license has been forfeited, or shall fail to render any statement, or make any false statement therein, or who shall violate any provision of the act the punishment for which has not been theretofore provided, shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine or imprisonment, or both. The state treasurer is required to set aside from the license fees and taxes collected under the provisions of the act a sufficient sum to pay the salaries and traveling expenses of the inspectors out of the money received from such collections, and to place the balance to the credit of the state road fund, to be used for the construction, improvement and maintenance of public highways.
It is evident from the provisions of ...
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