Standard Oil Co. v. Michigan

This is an action for the recovery of sales taxes paid by plaintiff to the State of Michigan. The facts are not in dispute. The State of Michigan through its State board of tax administration assessed the plaintiff company $484.05 on what is known as cash discounts; $994.85 on what is known as quantity discounts and $27,599.48 as sales tax on the amount of the Federal excise tax on gasoline and lubricating oil sold in retail sales transactions by plaintiff as tbe manufacturer to consumers for use. Plaintiff paid the above taxes and brings suit for refund. Tbis case involves tbe vabdity of…