Trinityfarm Construction Co. v. Grosjean, 291 U.S. 466 (1934)

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Trinityfarm Construction Co. v. Grosjean

No. 355

Argued February 7, 1934
Decided March 5, 1934
291 U.S. 466

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE EASTERN DISTRICT OF LOUISIANA

Syllabus

Petitioner entered into a contract with the federal government for the construction of levees, in aid of navigation of the Mississippi River, in the performance of which gasoline was used to supply power for machinery. Held that a state excise tax on the gasoline so used was not invalid, as a tax on a means or instrumentality of the federal government, its effect, if any, upon that Government being consequential and remote. P. 472.

3 F.Supp. 785 affirmed.

Appeal from a decree of the District Court of three judges, which dismissed a bill to enjoin enforcement of state taxes.