City of Rawlins v. Frontier Refining Company

The Frontier Refining Company brought two actions against the City of Rawlins, seeking to recover diesel fuel taxes previously levied under the authority of Ordinance 199 and paid under protest. This plaintiff also asked for an injunction against further enforcement of the ordinance. V-l Oil Company applied for an injunction against the city to prevent the enforcement of Ordinance 199, providing for a license tax against the wholesalers of diesel fuel and Ordinance 171, providing for a like tax upon gasoline wholesalers. Frontier contended that Ordinance 199 was unconstitutional; V-l charged…