Griffin v. Edwards

SIMPSON, justice.

The appellants, seeking to avoid an initial assessment for a gasoline miléage tax made by the State Department of Revenue, filed a petition in the circuit court of Montgomery County. The trial court affirmed the assessment and the appellants have appealed.

The appellants have two separate contracts with the Sherrill Oil Company (to be referred to as the Company), a corporation domiciled in Florida. The Company owns several bulk plants at different points in Alabama. Under the terms of the first of these contracts, the Company agreed to make available such facilities to the…