Louis Brandeis

“ A statute of Arkansas provides that one who sells gasoline to be used by the purchaser in motor vehicles on highways of the state 'shall collect from such purchaser in addition to the usual charge therefor, the sum of one cent (1¢) per gallon for each gallon so sold'; that the dealer shall register with the county clerk in every county in which he does business, shall file each month a report of the sales made within the county during the preceding month, and shall personally pay over each month the amount of the taxes accrued thereon ”

“ Whether the statute is valid is the sole question for decision. The claims are that the statute violates the due process clause of the federal Constitution, and that it is void for uncertainty. [1]
The claim that the act violates the due process clause rests upon the argument that the tax levied is a privilege tax for the use of the highways by the purchasers; that the seller is required to pay the tax laid on the purchasers ”