Pierce Butler

“ Unquestionably, as appellant here concedes, Louisiana is free to tax the machinery, storage tanks, tools, etc., that are used for the performance of the contracts. These things are as closely connected with the work as is the gasoline in respect of which is laid the excise in question. There is no room for any distinction between the plant so employed and the gasoline used to generate power. ”

“ If the payment of state taxes imposed on the property and operations of appellant affects the federal government at all, it at most gives rise to a burden which is consequential and remote and not to one that is necessary, immediate or direct. ”

“ Appellant has contracts with the United States for the construction of levees in Louisiana to control the waters of the Mississippi river. It consumes much gasoline in the operation of machinery employed to do the work. It imports its supply from other states in carload lots and places it in a central tank from which distribution is made to other tanks located on its right of way in proximity to the machines. Appellee, an officer of Louisiana, is required to enforce the provisions of its statutes that impose an excise of 5 cents per gallon in respect of gasoline so imported and used. ”