Piedmont Oil Co. v. Kennedy

The complainant Piedmont Oil Company paid the privilege tax imposed by chapter 89, Acts of 1927, upon oil and filling stations, which are defined as follows: “An oil or gas filling station shall each be understood to mean and include any place within this State where petroleum products, benzol or other substitutes for petroleum products are sold or offered for sale and delivered direct to motor driven vehicles as a fuel for the same. ’ ’

The defendant, the county court clerk, demanded in addition the tax imposed by the Revenue Act of 1927 upon oil depots. The complainant paid 'the additional…