Texas Co. v. Dyer

The Texas Company, a foreign corporation, the appellant here, has been since 1926, and now is, engaged, in the state of Mississippi, in the sale, storage, and distribution of gasoline, kerosene, and other products, and, under the provisions of chapter 93, Laws of 1932, was under the duty to make a report of the amount of its transactions, for the purposes of taxation, for the month of April, 1932, on or before the 15th day of May, 1932. Section 8 of said chapter 93 reads as follows: “Monthly Reports and Remittances. — Each distributor or wholesale dealer of gasoline, within the state shall…