specific tax
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 281 U.S. 146 - Ohio Oil Co. v. Conway · 1930Most cited · 317 citing opinions
It manifestly is a specific tax at a rate per barrel of 42 gallons, and not strictly ad valorem. The graduation of the tax according to the gravity of the oil does not make it other than a tax according to quantity, that is, per barrel, as the oils of different classes are treated for the purpose of the tax as being in effect different commodities, each of which has its separate tax.
How often courts cite the case defining “specific tax”
Court decisions citing the opinion that defined “specific tax” — 317 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.