Pierce Butler

“ But obviously it does not follow from the invalidity of a tax directly burdening interstate commerce that a tax upon a domestic seller is bad because he may be able to shift the burden to a purchaser, even though an agency of the Government, who is willing to pay the price with the tax and who has no rational ground for demanding favor. ”

“ It avails itself of the machinery furnished by the State and I do not see why it should not contribute in the same proportion that every other purchaser contributes for the privileges that it uses. It has no better or other right to use them than anyone else. The cost of maintaining the State that makes the business possible is just as necessary an element in the cost of production as labor or coal. If the plaintiff in error had paid the tax and had added it to the price the Government would have had nothing to say. ”

“ I am unable to think that every man who sells a gallon ofgasoline to be used by the United States thereby becomes a federal instrumentality, with the privilege of claiming freedom from taxation by the state. sells a gallon of gasoline to be used by the but it ought not to be extended beyond the reasons which underlie it. ”

“ An imperfect analogy with taxation that affects interstate commerce is relied upon. Even the law on that subject has been liberalized since the decision of most of the cases cited. Sonneborn Brothers v. ”

“ The validity of the taxes claimed is to be determined by the practical effect of enforcement in respect of sales to the government. Wagner v. City of Covington, 251 U.S. 95, 102, 40 S.C.t. 93, 64 L. Ed. ”