Charles Evans Hughes

“ There is no substantial distinction between the sale of gasoline that is used in an airplane in interstate transportation and the sale of coal for the locomotives of an interstate carrier, or of the locomotives and cars themselves bought as equipment for interstate transportation. A nondiscriminatory tax upon local sales in such cases has never been regarded as imposing a direct burden upon interstate commerce and has no greater or different effect upon that commerce than a general property tax to which all those enjoying the protection of the state may be subjected. ”

“ The tax is described in the statute [1] as a license tax which, as applied in the instant case against the dealer, is for the privilege of carrying on the business of selling gasoline within the state. The tax is thus imposed upon the seller and the sales in question are intrastate sales. The appellant emphasizes the fact that the tax has been construed by the Supreme Court of the state to be an excise tax and not a property tax. Gregg Dyeing Company v. Query, 164 S. E. 588, Supreme Court of South Carolina, decided April 13, 1931. ”

“ Adams Express Co. v. Ohio State Auditor, 165 U.S. 194, 220, 17 S.C.t. 305, 41 L. Ed. 683; Id., 166 U.S. 185, 218, 17 S.C.t. 604, 41 L. Ed. 965; Galveston, Harrisburg & San Antonio R. Co. v. Texas, 210 U.S. 217, 227, 28 S.C.t. 638, 52 L. Ed. 1031; Wells, Fargo & Co. v. Nevada, 248 U.S. 165, 167, 39 S.C.t. 62, 63 L. Ed. 190; Heisler v. ”