Kansas City v. Johnson

MARTINEAU, District Judge.

Kansas City, Mo., filed an intervening petition in the receivership proceedings of the Atlantic, Pacific & Gulf Oil Company, a corporation, asking that the receiver of said corporation appointed by the federal court be required' to pay a gasoline tax of 1 per cent per gallon upon each gallon of gasoline sold by him as receiver, as required by the revised ordinances of the city for 1928, sections 3a to 3e of chapter 20.

The material allegations are not in dispute. The receiver admits selling gasoline but denies liability upon the grounds that the city cannot impose a…