State Ex Rel. Anderson v. Rayner

AILSHIE, C. J. —

This action was commenced by the plaintiff in the lower court, on behalf of himself and others similarly situated, against J. L. Balderston, then commissioner of law enforcement, to procure a writ of mandate commanding bim to act upon, approve and certify plaintiff’s claim for refund of certain motor fuels excise taxes paid by him on the .purchase of motor fuels during the year 1938. Mr. Balderston’s term having expired, Mr. Harry M. Rayner, his successor in office, was substituted as party plaintiff and is now appellant in this court. The case was decided on demurrer and…