Gulf Refining Co. v. Fox, Tax Commissioner

These suits were brought to restrain the enforcement of a statute of West Virginia known as the “Chain Store Tax Act,” imposing a graduated license tax upon “stores,” which are defined as including any mercantile establishments “which are owned, operated,' maintained and/or controlled by the same person, firm, corporation, copartnership or association.” Acts of 1933, c. 36. In a companion case, this Court sustained the constitutional validity of the statute and also decided that gasoline filling stations were stores or mercantile establishments within its purview. Fox v. Standard Oil Co., 294…