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Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924)
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Pierce Oil Corporation v. Hopkins No. 151 Argued January 11, 1924 Decided February 18, 1924 264 U.S. 137
APPEAL FROM THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
A state law requiring retailers of gasoline to collect from purchasers a tax of 1¢ per gallon upon such gasoline sold by them as they have reason to believe the purchasers will use in motors on the highways of the state, and requiring the retailers to register, and to report and pay over each month the taxes accruing on sales made, under penalty of a fine, held not violative of the retailers’ rights under the due process clause of the Fourteenth Amendment. P. 139.
282 F. 253 affirmed.
Appeal from a decree of the circuit court of appeals which affirmed a decree of the district court dismissing the bill in a suit to enjoin enforcement of an Arkansas law taxing gasoline.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924) in 264 U.S. 137 264 U.S. 138. Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=7Y3S1YB67FYLBVJ.
MLA:
U.S. Supreme Court. "Syllabus." Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924), in 264 U.S. 137, page 264 U.S. 138. Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=7Y3S1YB67FYLBVJ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924). cited in 1924, 264 U.S. 137, pp.264 U.S. 138. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=7Y3S1YB67FYLBVJ.
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