Pierce Butler

“ Appellant, a Pennsylvania corporation having its principal place of business in Pittsburgh, sells liquid fuels at wholesale and is a distributor as defined by the act. The tax in controversy was laid at 3 cents per gallon upon the contents of 13 tank cars sold and delivered by it. All were ordered through its agent in Philadelphia for delivery to purchasers at that city or at Essington, Pa. The orders specified a price per gallon 'f.o.b. Wilmington, Del., plus 3¢ tax,' and were subject to, and received, appellant's approval at its office in Pittsburgh. ”

“ The precise question is whether the mere fact that appellant caused the fuels to be shipped from Delaware for delivery in tank cars-deemed original packages (Askren v. Continental Oil Co., 252 U.S. 444, 449, 40 S.Ct. 355, 64 L.Ed. 654) -on purchasers' sidings as agreed makes imposition of the tax repugnant to the commerce clause. There is nothing to indicate legislative purpose to discriminate against liquid fuels brought into Pennsylvania to be delivered in fulfillment of sales contracts or there to be used or sold. ”

“ We need not consider whether deliveries to purchasers ended the interstate commerce involved including all incidents that in other connections might constitute an essential part of that which is covered by the commerce clause. Cf. Fed. Trade Com. v. Pac. Paper Trade Ass'n, 273 U.S. 52, 63, 47 S.Ct. 255, 71 L.Ed. 534. Upon the principle applied here recently in Minnesota v. Biasius, 290 U.S. 1, 54 S.Ct. 34, 78 L.Ed. 131, the liquid fuels were taxable in Pennsylvania. ”