Park v. Hardin, Commissioner of Revenues

The right of dealers within the incorporated town of Omaha' (Boone county) to sell gasoline without collecting a tax of six and one-half cents per gallon is challenged.

Appellant sought to enjoin the commissioner of revenues from collecting only the rate charged in Missouri. The town intervened. So did Garfield, incorporated in Benton county. Since the interveners do not sell gasoline and are not citizens within the meaning of art. 16, § 13, of the constitution, their pleas must be dismissed and the cause considered on the Park complaint.

This is the fourth appeal from proceedings testing…