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EASTERN AIR TRANSPORT v. TAX COMM.

No. 504.

285 U.S. 147 (1932)

52 S.Ct. 340

76 L.Ed. 673

EASTERN AIR TRANSPORT, INC. v. SOUTH CAROLINA TAX COMMISSION ET AL.

Supreme Court of United States.

Decided March 14, 1932.

Attorney(s) appearing for the Case

Mr. William Henry White, Jr., with whom Mr. Christie Benet was on the brief, for appellant.

Messrs. John M. Daniel, Attorney General of South Carolina, and J. Fraser Lyon were on the brief for appellees.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

This suit was brought to restrain the collection of a tax, imposed by the State of South Carolina, of six cents a gallon with respect to gasoline purchased by complainant in that State and used by complainant in interstate commerce. The complainant charged that the state Act placed a direct burden upon interstate commerce and hence was repugnant to the commerce...

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