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VARNEY AIR LINES v. BABCOCK

No. 1765.

1 F.Supp. 687 (1932)

VARNEY AIR LINES, Inc., v. BABCOCK, Atty. Gen. of Idaho, et al.

District Court, D. Idaho, S. D.

November 5, 1932.

Attorney(s) appearing for the Case

McKeen F. Morrow and Richards & Haga, all of Boise, Idaho, and William M. Allen, Eugene C. Luccock, and Todd, Holman & Sprague, all of Seattle, Wash., for plaintiff.

Fred J. Babcock, Atty. Gen., and Sidman I. Barber and Maurice H. Greene, Asst. Attys. Gen., for defendants.

Before WILBUR, Circuit Judge, and BOURQUIN and CAVANAH, District Judges, as a statutory three-judge court.

CAVANAH, District Judge.

This is an action brought by the Varney Air Lines, Inc., an interstate carrier of passengers and property by airplane, to enjoin the defendants, as officers of the state of Idaho, from collecting a tax of 5 cents per gallon on all gasoline purchased outside of the state and thereafter imported by it into the state for use in its airplanes.

The tax is imposed by chapter 172 of Laws 1923 of Idaho as amended, which requires each dealer...

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