South Side Petroleum Co. v. State

This complaint was filed October 15, 1946 seeking an award to reimburse claimant in the sum of $1,935.72.

Claimant is a wholesale and retail dealer in gasoline, oil, and other petroleum products. Its business is subject to the provisions of Chap. 104, Ill. Rev. Stat. referred to as the Oil Inspection Act of Illinois. Regulation No. 5 adopted by the Department of Revenue pursuant to the Act in part provides that any petroleum product having an end point of 550° F. or less shall be classified as kerosene and subject to inspection.

Claimant alleges that it erroneously paid $1,935.72 in inspection…