State v. Hoiles

SIMPSON, Justice.

This is an appeal from a decree of the circuit court of Baldwin County setting aside a final assessment for mileage tax levied by the State Department of Revenue.

During the period covered by the assessment the taxpayer, appellee, had a consignment agreement with the Gulf Refining Company whereby the latter was to consign and ship to the appellee certain petroleum products. Appellee was to sea tne products on terms specified by the Gulf Company. The agreement provided that the products were at all times until sold by appellee to remain the property of the consignor but…