TIRRELL

v.

JOHNSTON, ATTORNEY GENERAL OF NEW HAMPSHIRE, ET AL.

Citator

Cited By

• James v. Dravo Contracting Co., 302 U.S. 134 (U.S. 1937)
  …s laid upon his privately [*163] owned property or a sales tax on his personal purchases, even though they be of articles he uses in connection with his performance of his government work. Dyer v. City of Melrose, 215 U. S. 594; Tirrell v. Johnston, 293 U. S. 533; 86 N. H. 530. Clallam County v. United States, 263 U. S. 341; New Brunswick v. United States, 276 U. S. 547; New York ex rel. Rogers v. Graves, 299 U. S. 401. For the same reason a state tax which burdens the fiscal operations of a territory must…

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• Taber v. Indian Territory Illuminating Oil Co., 300 U.S. 1 (U.S. 1937)
  …rations are found in Alward v. Johnson, 282 U. S. 509, 514, where the tax which was sustained was laid upon property used in operating an automotive stage line between points in California under a mail carrier’s contract; and in Tirrell v. Johnston, 293 U. S. 533, where a tax known as the “gasoline road toll” was held to be payable by a rural mail carrier who delivered the mail by means of his own motor vehicle. See, also, Thomas v. Gay, 169 U. S. 264, 273; Baltimore Shipbuilding Co. v. Baltimore, 195 U. S.…

Authorities Cited

• Willcuts v. Bunn, 282 U.S. 216 (U.S. 1931)
• FOX Film Corp. v. Doyal, 286 U.S. 123 (U.S. 1932)
• Alward v. Johnson, 282 U.S. 509 (U.S. 1931)
• Susquehanna Power Co. v. State TAX Comm'n OF Md. (No. 1.), 283 U.S. 291 (U.S. 1931)
• Indian Territory Illuminating Oil Co. v. Bd. of Equalization of Tulsa Cnty., 288 U.S. 325 (U.S. 1933)