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eBook details

• Title: State v. Sunburst Refining Co.
• Author : Supreme Court of Montana
• Release Date : January 04, 1925
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 66 KB

Description

Licenses ? Taxation ? Gasoline ? Statutes ? Unconstitutionality ? Denial of Equal Protection of the Law ? When Merchandise Ceases to be Article in Interstate Commerce. Licenses ? Extent of Power of Legislature to Make Classifications of Subjects. 1. The legislature may make a classification of subjects for property and occupation taxes provided it be reasonable and all of the subjects within a particular class are accorded the same treatment, and the fact that it may discriminate against a member of another class is no objection to the validity of the Act if the classification is based upon substantial distinctions which really makes one class different from another. Same ? When Merchandise Imported into State No Longer Article in Interstate Commerce. 2. Merchandise (gasoline) brought into Montana from another state and stored in the original packages, afterward to be sold here, is no longer an article in interstate commerce, but is property in this state, and as such subject to a property or license tax. Same ? Statute ? Discrimination Against Dealers in Montana-manufactured Gasoline ? Invalidity ? Constitution. 3. Held, that Chapter 150, Laws of 1923, amendatory of sections 2382 and 2383, Revised Codes of 1921, imposing a license tax upon distributors of and dealers in gasoline, is so arbitrary, unjust and unreasonably discriminatory against dealers in Montana-manufactured gasoline and in favor of those handling gasoline imported into the state, that it is void as denying to the former the equal protection of the law. Statutes ? Constitutionality ? Test. 4. Where a statute imposing a tax is attacked on the constitutional ground that its practical operation results in a denial of the equal protection of the law, the test is not what has been done under it but what may be done under it.

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