Great Northern Railway Co. v. State

(dissenting) — Respondent brought this action for a refund of excise taxes paid as a “distributor” of fuel oil under the provisions of chapter 180, Laws of 1935. It set up two causes of action: One for the recovery of $206,790, with interest, for taxes paid pursuant to the act, without protest; the other for $17,517, with interest, for taxes paid under protest. The appellant cross-complained for $129,000 for taxes due and accruing under the act subsequent to May, 1938. The lower court entered judgment in favor of the respondent on both causes of action and denied recovery to the state on its…