Shell Oil Co. v. Brownley

The Hercules Power Gasoline Company for a number of years, prior to June 1, 1933, was engaged as a com pounder in the motor vehicle fuel business in Baltimore City. After June 1, 1933, it was unable to file a proper bond with the State of Maryland as required by Article 56, Section 246, Code (1939). It continued to buy white gasoliije from the appellant, Shell Oil Company, and after mixing it with other ingredients, sold its own brand of gasoline, the appellant paying the State tax on the gasoline and billing Hercules for the products plus the tax. On April 16, 1940, receivers were appointed…