City of Hogansville v. Wofford Oil Co.

The oil company filed a suit against the city, to enjoin the enforcement of an occupation tax against wholesale dealers in gasoline, contending that it was not conducting the business of a wholesale dealer in the municipality. The city filed an answer but no demurrer, and the trial resulted in a verdict in favor of the company. The city’s motion for a new trial was overruled, and it excepted. The evidence showed, without dispute, that the company consigned to the local retail dealer a stock of 2000 gallons of gasoline from which that dealer was at liberty to draw at will, without further…