Elliott Co., Inc. v. State

This action was instituted to recover a refund of gasoline tax paid upon the consumption of gasoline used in trucks operated by the plaintiff on construction work. Trial of the cause to the court without a jury resulted in dismissal of the plaintiff’s claim for refund. The plaintiff appealed.

Appellant, in connection with road construction work in which it is engaged, has six Mack trucks, each of which has a capacity for hauling twelve yards of dirt. The trucks are specially constructed for the particular work. They have removable extra rear wheels, which enable the user to widen the tread…