Rio Grande Oil Co. v. City of Los Angeles

This is an appeal from a judgment in favor of the plaintiff in an action to recover the purchase price of a quantity of gasoline, including the amount of the tax imposed by the Motor Vehicle Fuel License Tax Act (Stats. 1923, p. 571, and amendatory acts), which item was separately stated. It is conceded that the gasoline involved was “to be used in essential governmental functions”. The judgment was for the full amount of the claim including the tax. The sole question presented is this: Is a municipality entitled to purchase motor vehicle fuel from a distributor without payment either by the…