Panhandle Refining Co. v. Bennett

Appellant is engaged in manufacturing and marketing gasoline in wholesale quantities, its refinery being at Wichita Falls, Tex. Appellee is a retailer of gasoline, operating a filling station at Ft. Stockton, Tex., doing business under the name of O. S. T. Filling Station. Over a period of time extending from in January, 1924, to in January, 1926, appellee purchased various carloads of gasoline from appellant which he retailed at his filling station. The state tax upon the same, of one cent per gallon, amounting in the aggregate to $1,308.48, was not paid, and appellant later was compelled to…