State ex rel. Roeder v. State Board of Equalization

(sitting in place of MR. JUSTICE BOTTOMLY).

The defendants,' State Board of Equalization and! members thereof, have appealed from' a judgment in mandamus proceedings, directing the defendant Board to allow a claim for a gasoline refund in favor of the relator.

Chronology

May 19, .1953, relator purchased 7,200 gallons of gasoline, paying the required state highway license tax, and placed ■the same in a storage tank in Wolf Creek, Montana.

June 4, relator lost 6,070 gallons of gasoline during a severe flood, which tipped the gasoline storage tank, causing a pipe to break, and let the gasoline…