Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927)

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Author: U.S. Supreme Court

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Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927)

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Swiss Oil Corporation v. Shanks


No. 148


Argued January 21, 1927
Decided February 21, 1927
273 U.S. 407

ERROR TO THE COURT OF APPEALS OF THE
COMMONWEALTH OF KENTUCKY

Syllabus

1. Upon review of a decision of a state court construing the state law as denying the relief sought by the appealing party even if the particular state statute attacked by him were assumed to be invalid, the constitutionality of that statute is not involved in this Court. P. 411.

2. A state tax, called a "license" or "franchise" tax, measured by 1% of the market value of the annual production and imposed, in addition to general ad valorem property taxes, on producers of petroleum only, is not in violation of the Equal Protection Clause of the Fourteenth Amendment, even if itself a property tax, since a separate classification of petroleum producers for tax purposes is not palpably arbitrary or unreasonable. P. 412.

3. The Fourteenth Amendment does not require uniformity in taxation or forbid double taxation. P. 413.

208 Ky. 64 affirmed.

Error to a judgment of the Court of Appeals of Kentucky which reversed a judgment in mandamus commanding Shanks, as Auditor of Public Accounts, to issue a warrant for a refund of taxes to the plaintiff oil company.

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Chicago: U.S. Supreme Court, "Syllabus," Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927) in 273 U.S. 407 273 U.S. 408. Original Sources, accessed August 14, 2022, http://www.originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.

MLA: U.S. Supreme Court. "Syllabus." Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927), in 273 U.S. 407, page 273 U.S. 408. Original Sources. 14 Aug. 2022. http://www.originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.

Harvard: U.S. Supreme Court, 'Syllabus' in Swiss Oil Corp. v. Shanks, 273 U.S. 407 (1927). cited in 1927, 273 U.S. 407, pp.273 U.S. 408. Original Sources, retrieved 14 August 2022, from http://www.originalsources.com/Document.aspx?DocID=48YNFFJ9A67V711.