Vinz v. Nord

The plaintiffs, citizens and taxpayers of South Dakota, are engaged in farming operations within the state. In the course of these operations they purchase gasoline and fuel for use in tractors upon their farms. Under the provisions of the Motor Fuel Act, SDC 57.38, as amended by Ch. 351, Laws 1941, rights have and will continue to accrue to them to receive refunds from the state of sums paid as excise tax on such fuel so used. They allege that -the defendants in their capacity as officers of the state have been deducting from refunds so accruing to plaintiffs a tax under the Use Tax Act, Ch.…