Stone Co. v. . Maxwell, Commissioner

Civil action for refund of tax on gasoline alleged to have been purchased by plaintiff and used exclusively in mining gravel, heard upon demurrer.

The complaint alleges:

1. That the plaintiff is engaged in the business of operating mining machinery consisting principally of hoists, pumps and excavator used exclusively for mining gravel from veins and pockets deposited below the surface of the earth and extending downward from a few feet to a depth of thirty or forty feet.

2. That plaintiff is entitled to a refund of $1,138.70 taxes paid by it on gasoline used in such operation under the…