(DOWNLOAD) "Pan American Petroleum Corp. v. Alabama" by Fifth Circuit Circuit Court Of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: Pan American Petroleum Corp. v. Alabama
- Author : Fifth Circuit Circuit Court Of Appeals
- Release Date : January 15, 1933
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
This is a suit by the state of Alabama to collect excise taxes upon the sales of gasoline and other petroleum products by the Pan American Petroleum Corporation to post exchanges at Camp McClellan and Maxwell Field, located in Alabama, but situated on United States government reservations. These petroleum products were shipped into Alabama from other states, stored by the Pan American in bulk plants at Anniston and Montgomery, Ala., and afterwards sold therefrom by it and delivered to the post exchanges. We need consider only the tax in respect of sales of gasoline, for it is admitted that if it is collectible, the tax on sales of the other petroleum products is likewise collectible. The suit was defended upon the grounds, among others, (1) that the tax did not accrue because the gasoline was sold for use at post exchanges on military reservations, the idea being that they are not in the state of Alabama; and (2) that a post exchange is a department of the United States government, and therefore sales made to it are exempt from the tax. Other grounds of objection to the tax were also urged, but in the view we take of the case it is unnecessary to consider them. The case was tried upon an agreed statement of facts before the district judge, who gave judgment for the state; and the defendant appeals.