The Gasoline Tax: Some Constitutional Aspects

The gasoline tax question, although comparatively new, is one that is receiving the attention of the various state legislatures at the present time. It is expected that most, if not all, of the forty-four state legislatures convening during the year will consider gas tax proposals, and it is certain that in no state will there be a bill introduced proposing to do away with the tax or even to reduce the rates. On the contrary, the tendency will be to seek an increase in the rate of tax.Due to the recent origin of the tax, decided court cases are few. It is the purpose of this treatise to discuss the cases which have been decided together with the general propositions of constitutional law presented.