Jefferson County v. Hard

BOULDIN, Justice.

This proceeding by mandamus seeks to require the state tax commissioner to ascertain and certify to the state comptroller the amount of certain excise taxes which were collected and paid into the state treasury by distributors and dealers in gasoline and other motor fuels in Jefferson county during the month of April, 1933, and to require the comptroller to issue a warrant on the state treasury in favor of Jefferson county for such funds.

The funds in question are derived from levies of gallonage taxes on gasoline and other motor fuels sold or distributed in this state, and…