State Ex Rel. Winn v. Banks

This is an action brought by the Attorney General for the State Treasurer to collect gasoline taxes. The trial court's judgment was for defendant, and plaintiff has appealed.

Suit was brought in two counts: for taxes and penalties for gasoline sold during the months of December, 1936, and January, 1937. The case was submitted upon the following agreed statement of facts:

"It is hereby stipulated and agreed between the plaintiff and defendant and their counsel that during the month of December, 1936, the defendant, a licensed distributor under the Laws of the State of Missouri purchased 4229…