State Ex Rel. v. Texas Co.

By the bill the State seeks to recover from the Texas Company $37,072.10, an alleged deficiency in the gasoline privilege tax covering a period of more than three years. The chancellor entered a decree in favor of the State for $20,626.57'.

The gasoline tax statutes were amended in several particulars by chapter 130 of the Public Acts of 1933. These statutes as amended appear in Williams ’ Annotated Code of Tennessee at sections 1126 to 1147, inclusive. Section 1130, the construction of which is the sole question before this court, first appeared in the 1933 act, being section 4 thereof, and…