Charles Evans Hughes

“ The decision is unequivocal that 'all oil companies in South Carolina are required to pay and do pay the tax upon any gasoline they sell and all that they use in South Carolina.' With respect, then, to the gasoline used by appellants in their business, there is in this aspect no discrimination against them because their gasoline has its origin in another state, as others either buying or producing gasoline within the state pay the tax at the same rate in relation to their consumption.
Discrimination, like interstate commerce itself, is a practical conception. ”

“ The state court said that the act in question 'taxes all gasoline stored for use and consumption upon which a like tax has not been paid under other statutes. By the kindred Acts all users are taxed.' But appellants question the right to invoke other statutes to support the validity of the act assailed. To stand the test of constitutionality, they say, the act must be constitutional 'within its four corners,' that is, considered by itself. This argument is without merit. The question of constitutional validity is not to be determined by artificial standards. ”

“ By these actions, within the original jurisdiction of the Supreme Court of South Carolina, appellants sought to restrain the enforcement of the state statute known as the 'Gasoline Tax Act of 1930' (Acts So. Car., 1930, p. 1390) . The statute was assailed upon state and federal grounds, the latter being that the act violated the commerce clause (article 1, § 8, par. 3) , and the equal protection clause of the Fourteenth Amendment of the Federal Constitution. The state court overruled these contentions and dismissed the complaints. The cases are brought here by appeal. ”