Hallett Construction Co. v. Spaeth

Loring, Justice.

The plaintiff sought in this action a declaratory judgment construing L. 1925, c. 297, as amended by L. 1937, c. 376, as applied to its right to a refund of .the gasoline excise tax imposed by that chapter on gasoline used in its stationary engines which furnished the power for its gravel processing machinery in its gravel pits. These machines were not operated on the public highways, but a part of the gravel processed by them was used in road construction and maintenance. It is the tax on the gasoline so used to process gravel used in maintenance and construction that the…