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Full-Text Articles in Taxation-State and Local
Constitutional Law - Interstate Commerce - Tax On Gasoline Imported From Another State And Stored For Local Consumption
Michigan Law Review
The South Carolina Tax Act of 1930 levied a "license" tax of six cents per gallon on all persons who imported gasoline into South Carolina and kept it in storage there for purposes of local consumption, provided such gasoline had not already been subjected to the payment of license taxes upon the sale thereof by local dealers according to the gasoline tax acts of 1925 and 1929. The plaintiff imported gasoline from dealers outside the State, storing the gasoline in its tanks and using it for the purposes of its bleachery business. Held, that the 1930 Tax Act was …
Taxation-Federal Instrumentalities-Exemption From State Tax
Taxation-Federal Instrumentalities-Exemption From State Tax
Michigan Law Review
Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictures, brought suit to restrain a Georgia tax upon the gross receipts of royalties. Appellant urged the invalidity of the tax upon the ground that copyrights are instrumentalities of the United States. The supreme court of Georgia ruled that the suit should be dismissed. On appeal to the Supreme Court of the United States it was held, in Fox Film Corporation v. Doyal, that a state tax on royalties derived from copyrights is valid.