Oregon Short Line R. R. Co. v. Pfost

This is an application for a writ of mandate, to require the Commissioner of Law Enforcement of the 'State of Idaho to approve the applicant’s claim for refund of the excise gasoline tax paid by it, under protest, to the state pursuant to the provisions of section 18, chapter 46, Laws of 1933.

The applicant, Oregon Short Line Railroad Corporation, is operating as a common carrier, with its main line extending across the southern part of the state in an easterly and westerly direction. It also owns and operates a number of branch lines in the south part of the state. Prior to the year 1933 it…