State Ex Rel. Pfost v. Boise City

Boise City purchased at Linnton, Oregon, imported and used 10,066 gallons of gasoline in motor ve hides operated by Boise City allegedly “upon the public highways and streets within the State of Idaho” upon which it refused to pay the State the tax of $.05 per gallon as demanded by appellant under chapter 46, 1933 Session Laws, page 60, on the ground that it was not a “dealer” as defined in said chapter, and therefore not subject to the provisions thereof, and that the legislature did not intend by the act to have the word “dealer” apply to a municipality, on which theory the trial court…