State Ex Rel. Grosjean v. Standard Oil Co.

ODOM, Justice.

The Standard Oil Company manufactures and puts on the market an oil called “Standard Tractor Fuel,” a product closely resembling kerosene. The state, on the relation of the supervisor of public accounts, brought two suits against the defendant to collect a tax of one cent per gallon on certain quantities of this product, the state’s contention being that the tax is due under Act No. 228 of 1926, as amended by Act No. 15 of 1932. In one of the suits it was alleged that defendant owed' the state $69.83, and in the other that it owed $38.68. The trial court rejected the state’s…