Charleston Oil Co. v. Carter, Treas.

The opinion of the Court was delivered by

Mr. Acting Associate Justice Thurmond.

The question causing the controversy in this case is:

“Did Charleston Oil Company pay all the tax due by it to the State of South Carolina for gasoline sold, or consigned, used, shipped, or distributed for purpose of sale within this State for the month of May, 1924?”

The facts are admitted, to wit: During said month the said company had on hand in its tank at Charleston, 136,-391 gallons of gasoline; 94,876 gallons was not liable to a tax payable by said company, as the same had been purchased, within the State from…