Texas Co. v. McCanless

• This case involves a controversy between the complainant and the Commissioner of Finance and Taxation with reference' to the liability of the former for the so-called inspection fee exacted with respect to gasoline and like products by Code section 6809 et seq., more particularly by sections 6817, 6818, and 6821. The facts are stipulated. The chancellor decided the major portion of the controversy in favor of the complainant. Both parties assigned errors.. As a. part of its business the complainant ships into this State from other States quantities of gasoline, which gasoline is stored in…