Scott v. Lee

ANDERSON, Chief Justice.

The sole question involved upon this appeal is whether or not the tax on lubricating oils used “in internal combustion engines” belongs to the highway or the general fund of the State. The answer to this inquiry involves an interpretation of the Act, Extra Session, 1936-37, page .179,

Said Act, both by title and body, provides for the prevention of the use of the taxes on “lubricating oil, gasoline, naptha [sic] and other liquid motor fuels” used in “internal combustion engines” for any purpose, less the cost of collection, other than for the “construction, improvement,…