McCullen v. Sinclair Refining Co.

Appellee brought a mandamus suit seeking to compel appellant to allow it credit for an overpayment of $2500.17 in gasoline and oil taxes, this amount being the difference between the number of gallons invoiced to appellee at refineries in other states for shipment into Mississippi and the number of gallons actually received by it in its storage tanks in this state between May 1, 1942, and March 31, 1946.

During said period of time the gasoline and oil tax law did not clearly provide whether the tax should be paid upon the number of gallons shown by refinery invoices or upon the gallonage…