Altitude Oil Co. v. People
Supreme Court of Colorado
Action in behalf of the people to recover the amount alleged to be due as a tax upon gasoline sold for power purposes. Judgment for plaintiff. Error to the District Court of the City and County of Denver, Hon. Charles C. Butler, Judge.
1Opinion of the CourtJustice Teller
Chapter 168 of the Session Laws of 1919 imposes a tax on various products of petroleum “offered for sale or used for consumption for power purposes in propelling motor vehicles.” It further provides that the sums collected under the act shall be placed in a special road fund, and apportioned among the several counties of the state.
Action was brought in behalf of the people against the plaintiff in error to recover a considerable sum which it was alleged had been collected by the defendant under said act. A demurrer to the complaint was overruled. Defendant elected to stand upon the demurrer,…
2Cited by27 opinions
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- Johnson v. McDonaldSupreme Court of Colorado · 1935
- Walker v. BedfordSupreme Court of Colorado · 1933
- Chicago Motor Club v. KinneyIllinois Supreme Court · 1928
- The People v. Deep Rock Oil Corp.Illinois Supreme Court · 1931
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