State v. Armbruster

The state of Louisiana, through E. A. Conway, supervisor of public accounts, sued the defendants, a commercial partnership, operating under the trade-name of the Independent Oil Refining Company, for an amount to cover taxes, penalties, and attorney’s fees on 8,010 gallons of alleged gasoline or motor fuel imported from Arkansas on August 1, 1931.

Plaintiff alleged that the shipment had been falsely billed as distillate, but that it contained petroleum distillate, commonly termed gasoline, with a flash point below 34 degrees F., being a volatile gas-generating liquid, having a flash point…