Department of State Highways v. Baker

This is an appeal by the Department of State Highways and the State Highway Commissioner from an order of the district court denying an application for a writ of mandamus.

On June 30, 1926, the people of North Dakota approved an initiated measure known as the Motor Vehicle Fuel Tax Law, which obligated dealers as defined by the act, to pay a tax for the privilege of engaging •in the business of selling motor vehicle fuel, the tax being measured by the number of gallons used and sold by the dealer. This initiated measure, as amended, is generally termed the Motor Vehicle Fuel Tax Law. The tax…