Pierce Butler, Graves v. Texas Company — Opinion of the Court
“ Appellants say that, upon the privilege of storing gasoline, the company is subject to a tax accruing upon and measured by the amount withdrawn, irrespective of subsequent sale or use. Upon that basis they maintain that the tax in respect of gasoline sold and delivered by the company to the United States is not one that operates to retard, impede, or burden the exercise by the United States of its constitutional functions. ”
Pierce Butler, Graves v. Texas Company — Opinion of the Court
“ It is not transformed into a tax upon something else, or, more particularly, into a tax upon the privilege of sale, because payable when the gasoline is taken out of storage or because measured by the amount withdrawn. ”
Pierce Butler, Graves v. Texas Company — Opinion of the Court
“ The state has never claimed a tax upon storing of gasoline withdrawn for sale and delivery in interstate commerce. In the absence of withdrawal, there is no tax no matter how long gasoline is stored. The amount at any time received or held in storage is immaterial. The tax depends solely upon the amount withdrawn. No notice is taken of losses by evaporation or otherwise, or of storing for hire or of storing after taxable sale, distribution, or withdrawal for use. Clearly, storing alone is not the thing taxed ”
