Gulf Refining Co. v. Graham

delivered tlie opinion of the Court.

This suit was brought to recover privilege taxes alleged to have been wrongfully collected under the following provision of the Revenue Act of 1927, being Chapter 89:

“An ‘Oil and Gras filling station’ shall each be understood to mean and include any place within this State where petroleum products, benzol or other substitutes for petroleum products are sold or offered for sale and delivered direct to motor driven vehicles as a fuel for the same. Each person, firm or corporation, or association, having operating or maintaining an oil or gas filling station…