Wiloil Corp. v. Pennsylvania

This case, coming before the court of common pleas of Dauphin county upon the appeal of the company from determinations of state taxing authorities, is an action by the Commonwealth against appellant to recover a tax under § 4 of the Liquid Fuels Act of 1931. P. L. 149. By that act a tax of three cents a gallon is imposed “ upon all liquid fuels used or sold and delivered by- distributors within this Commonwealth,” and distributors are made liable for the payment of the tax. They may add the amount of the tax to the price and are required on all delivery slips or bills to “ state the rate of…