Joseph McKenna, Phipps v. Cleveland Refining Company of Cleveland Ohio…
“ The quantities of petroleum products are increased year by year, and the revenue derived by the state will increase over and above the revenue derived in past years, if the enforcement of the act is permitted to continue, and the act is repugnant to article 1, section 10, clause 2, of the Constitution of the United States forbidding states from laying imposts without the consent of Congress upon interstate commerce, except such as may be absolutely necessary for the execution of inspection laws. ”
