Howe v. Atlantic, Pacific & Gulf Oil Co.

REEVES, District Judge.

This is a claim by the state for a tax alleged to have accrued under article 2, chapter 41 (sections 7793-7824), R. S. Mo. 1929 (Mo. St. Ann. art. 2, c. 41, §§ 7793-7824), relating to the subject of “Motor Vehicle Fhel Tax,” and particularly under sections 7796 and 7796 thereof (Mo. St. Ann. §§ 7795, 7796); these sections provide, in substance, that distributors and dealers shall “pay to the state treasurer an amount equal to two (2c) cents for each gallon of motor vehicle fuels sold or distributed by such dealer in this state.”

The receiver, under orders of the court,…