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The Indiana statute upon which this action is based does not apply to the facts proven.
2. We need say but little about the Indiana statute upon which the defense is in part based.
The question of the validity of the statute, upon which the prosecution is based, is necessarily presented.
The Commission's order of January 26 , 1937 lay outside any appellate jurisdiction conferred by the statute upon the Circuit Court of Appeals.
He was entitled at that time to assert his constitutional right by virtue of the invalidity of the statute upon its face.
Furthermore the Guiton case did not interpret the section of the New York statute upon which petitioners contend the Federal act is modeled.
Similar(43)
No constitutional provision, federal statute, agreed-upon policy statement, or informal understanding determines which level of government will tax what, and at what level; the national Congress and the state legislatures make those determinations autonomously.
588, 593, as covering 'all gasoline stored for use and consumption upon which a like tax has not been paid under other statutes.' Upon comparison of all the statutes, the impost was upheld.
It results that the plaintiff in error is not in a position to assail the validity of the statutes because of their supposed operation upon interstate commerce, and we are not called upon to express an opinion respecting the constitutionality of the statutes upon this assumption.
The decree of that court does not rest upon that statute, but upon independent grounds.
Our conclusion from these considerations is that the objection to the jurisdiction of the circuit court is not tenable; and this whether we rest upon the provisions of the statute, or upon the general jurisdiction of the court existing by virtue of the statutes of congress, under the sanction of the constitution of the United States.
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