Harlan F. Stone

“ A state may validly tax the 'use' to which gasoline is put in withdrawing it from storage within the state, and placing it in the tanks of the planes, notwithstanding that its ultimate function is to generate motive power for carrying on interstate commerce. ”

“ As the statute has been administratively construed and applied, the tax is not levied upon the consumption of gasoline in furnishing motive power for respondent's interstate planes. The tax is applied to the stored gasoline as it is withdrawn from the storage tanks at the airport and placed in the planes. No tax is collected for gasoline consumed in respondent's planes either on coming into the state or on going out. It is at the time of withdrawal alone that 'use' is measured for the purposes of the tax. ”

“ A 'wholesaler' is defined as any person (1) who 'imports or causes to be imported gasoline * * * for sale in the State * * * to the jobber or consumer, or to the persons * * * who, in turn, sell to the jobber or consumer,' or (2) who 'produces, refines, manufactures, blends or compounds gasoline' in Wyoming 'for use, sale or distribution in this State.' In addition the statute provides that 'every person * * * who shall use any gasoline in this State upon which the said tax has not been paid by any wholesaler in this State,' shall render a like statement and pay a like tax. ”