People v. Ventura Refining Co.

This is an action by the People against the defendant to recover the two cent per gallon license or excise tax provided by the Gasoline Tax Act (Stats. 1923, chap. 267, p. 571) upon 2,041,922 gallons of motor vehicle fuel sold by defendant to five different concerns under five different executory contracts of sale made prior to May 14, 1923, the completed sales being made during the first quarter of the year 1924. Defendant had judgment and plaintiff People have appealed on a stipulation of facts, a provision of which is that should plaintiff finally prevail, it shall have judgment against…