Campbell Oil Co. v. Bates

J. E. Bates, acting Commissioner of Finance and Taxation of the State of Tennessee, issued a statement showing penalties and interest claimed to be due the state from the Campbell Oil Company. This statement and demand of the acting commissioner involved seventy-one tank car shipments of gasoline from the Shell Petroleum Company to the Campbell Oil Company, which arrived in Chattanooga, allegedly, near the end of a number of months between September 29, 1933, and March 30, 1936, involving a total of 656,672 gallons of gasoline. On this total, the tax due the state had been paid, but the…