Legal Opinion
Craig v. Fed. Land Bank of N.O.
Mississippi Supreme Court
Decided March 4, 1940No. 34026PublishedCited by 2 opinions
1Opinion of the CourtMcGehee, J.
The State Tax Collector seeks to obtain a decree against both of the appellees in the sum of $26,056.50, for what is commonly known as “gasoline taxes,” the amount of recovery sought being six cents per gallon tax on 434,275.10 gallons of gasoline purchased by the appellee Federal Land Bank of New Orleans from the appellee Standard Oil Company of Kentucky, during a period beginning in the year 1932 and ending in September, 1937, and used by the bank for propelling automobiles owned by it on the highways of this- state in the transaction of the bank’s business.
Exemption from the payment of the…
2Cases cited5 opinions
- Smith v. Kansas City Title & Trust Co.Supreme Court of the United States · 1921
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Federal Land Bank v. PriddySupreme Court of the United States · 1935
- Federal Land Bank of Columbia v. GainesSupreme Court of the United States · 1933
- Federal Land Bank v. TatumMississippi Supreme Court · 1935
3Cited by2 opinions
- Twin Falls County v. HulbertIdaho Supreme Court · 1945
- Roberts v. Fed. Land Bank of N.O.Mississippi Supreme Court · 1940