Federal Land Bank v. Forrester

Reid, Chief Justice.

The Federal Land Bank and other corporations composing the Farm Credit Administration of Columbia brought the present suit against T. Grady Head, State revenue commissioner, and V. M. Womack, director of the motor-fuel tax unit of the Department of Revenue, seeking in substance to enjoin continued enforcement of the following order of the commissioner: “To all distributors of motor fuels and others to whom it may concern: On and after June 1, 1939, all persons, concerns, and corporations claiming exemption or refund from the State gasoline tax, under the theory that such…