State Ex Rel. Oklahoma Tax Commission v. Fugatt

This is the second appeal in this case, which is an action against a gasoline distributor and the surety on his bond to recover certain motor fuel taxes alleged to be due the state from the distributor. The first appeal is reported in 186 Okla. 361, 76 P.2d 472, and bears the same style as the instant appeal. Therein, the state proved certain amounts to be due as taxes on motor fuel from defendant, including the tax on approximately 163,666 gallons of gasoline which the defendant did not report. The trial court sustained a demurrer to this evidence on the theory that the filing and auditing…