State Ex Rel. v. So. Oil Serv., Inc.

The State upon the relation of certain of its fiscal officers brought this suit against the Southern Oil Service, Inc., to recover gasoline taxes alleged to be due for the period from January 8, 1931, to and including August, 1936. Tax liability is alleged to result from sales of gasoline made by the defendant to Davidson County during the period covered by the suit. At the hearing counsel for the State conceded that there was no liability prior to the passage of Chapter 130, Public Acts of 1933. The defendant denied all liability, insisting (1) that the transactions in question were…