State v. Caldwell

The State seeks to recover the so-called gasoline tax upon the benzol ingredient of benzol gas. The Franklin Common Pleas sustained a demurrer to the reply and rendered final judgment for Caldwell & Taylor, the defendants.

The facts are undisputed and are: benzol gas is sold and used as a motor vehicle fuel; the benzol gas is a mixture of benzol (a distillate of coal tar, and not a derivative of petroleum) with low grade gasoline in about equal quantities. Caldwell & Taylor have reported and paid the tax on the gasoline content and the only question is as to the taxibility of the benzol.

The…