Hickok Oil Corp. v. Evatt

There are several questions decided in this case and with two conclusions reached by the majority I do not concur.

First. That the tax levied under Sections 5527 and 5541, General Code, is an excise tax levied against the dealer in motor vehicle fuel for the privilege of doing business as a dealer.

House Bill No. 44 was passed by the General Assembly in April 1925 (111 Ohio Laws, 294). That act embraced what now are Sections 5526 to 5540, General Code, both inclusive. The language now found ■ in Section 5527, General Code, was contained almost verbatim in the original act, although a part of…