Pan American Petroleum Corporation v. State of Alabama, 6884.

Decision Date14 December 1933
Docket NumberNo. 6884.,6884.
Citation67 F.2d 590
CourtU.S. Court of Appeals — Fifth Circuit

Lloyd J. Cobb, of New Orleans, La., for appellant.

Matt H. Murphy and William H. Ellis, both of Birmingham, Ala., for the State.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

BRYAN, Circuit Judge.

This is a suit by the state of Alabama to collect excise taxes upon the sales of gasoline and other petroleum products by the Pan American Petroleum Corporation to post exchanges at Camp McClellan and Maxwell Field, located in Alabama, but situated on United States government reservations. These petroleum products were shipped into Alabama from other states, stored by the Pan American in bulk plants at Anniston and Montgomery, Ala., and afterwards sold therefrom by it and delivered to the post exchanges. We need consider only the tax in respect of sales of gasoline, for it is admitted that if it is collectible, the tax on sales of the other petroleum products is likewise collectible. The suit was defended upon the grounds, among others, (1) that the tax did not accrue because the gasoline was sold for use at post exchanges on military reservations, the idea being that they are not in the state of Alabama; and (2) that a post exchange is a department of the United States government, and therefore sales made to it are exempt from the tax. Other grounds of objection to the tax were also urged, but in the view we take of the case it is unnecessary to consider them. The case was tried upon an agreed statement of facts before the district judge, who gave judgment for the state; and the defendant appeals.

The pertinent part of the taxing statute reads as follows: "Every distributor, retail dealer or storer of gasoline as herein defined shall pay an excise tax of two now four cents per gallon upon the selling, distributing or withdrawing from storage for any use gasoline as herein defined in this State, provided however that this excise tax shall not be levied upon the sale of gasoline in interstate commerce. * * * The excise tax imposed by * * * this section shall apply to persons, firms, corporations, dealers or distributors storing gasoline and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals be for sales or other use." Gen. Acts of 1927, No. 340, page 327. Appellant contends that the tax accrues only upon the use within ...

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2 cases
  • The Texas Company v. Siefried
    • United States
    • Wyoming Supreme Court
    • April 11, 1944
    ...It is also said for the plaintiff that the peculiar wording of the Alabama Statute, viz., "withdrawing from storage" distinguishes the Pan-American case from that at bar. But think, on principle, both the Boeing case and the Pan-American case are applicable to the facts presented here. Both......
  • Natrona County v. Casper Air Service
    • United States
    • Wyoming Supreme Court
    • May 27, 1975
    ...'It is also said for the plaintiff that the peculiar wording of the Alabama Statute, viz., 'withdrawing from storage' distinguishes the Pan American case (Pan American Petroleum Corp. v. State of Alabama, 5 Cir., 67 F.2d 590) from that at bar. But we think, on principle, both the Boeing cas......

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