Esso Standard Oil Co. v. Evans

The bill in this cause was filed to recover certain gasoline taxes paid under protest by the complainant on demand of the defendant. In the Chancery Court, because certain governmental immunity was asserted, the Chancellor permitted the United States Government to file an intervening petition. For brevity and to conform with the method adopted by the parties, we will refer,-in this opinion, to the complainant as “Esso;” to the defendant as “State;” and to the intervenor as the “United States. ’ ’

The controversy rises out of services performed by Esso for the United States under written…