UNITED STATES SUPREME COURT DECISIONS ON-LINE
PHIPPS V. CLEVELAND REFINING CO., 261 U. S. 449 (1923)
261 U. S. 449U.S. Supreme Court
Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923)
Phipps v. Cleveland Refining Company
No. 324
Argued March 15, 1923
Decided April 9, 1923
261 U.S. 449
Syllabus
A state law applicable to interstate and intrastate commerce which imposes fees for the inspection of petroleum products in excess of the legitimate cost of inspection imposes a tax, and is void if not so far separable that the excess may properly be assigned to intrastate commerce alone. P. 261 U. S. 451.
277 F.4d 3 affirmed.
Appeal from an interlocutory decree of the district court restraining the collection of fees for inspection of petroleum products.