Sarver v. Sarver Oil Co.

The opinion of the court was delivered by

Harvey, J.:

This action involves the right of the state to have its claim for motor-fuel tax against an oil company allowed, with *247priority of payment over other claims, by the receiver of the oil company appointed by a state court. The trial court allowed the claim to be paid pro rata with claims of other creditors, and denied priority. The state has appealed.

The Sarver Oil Company, engaged in the retail sale of petroleum products, was a Kansas corporation with its oil service station and principal place of business at Osborne. Its service station…