Allen v. Jones

This is an original proceeding in mandamus. The defendant is the state auditor. During the year 1923 the plaintiff was a contractor • engaged in the construction *604and repair of certain public highways in the state under contract let by the State Highway Commission. In the doing of the work under the said contract plaintiff made use of a traction engine in which he used gasoline as fuel. When purchasing gasoline plaintiff paid to the dealer from whom he purchased the same the tax ,of two cents on each gallon of gasoline so purchased as required by the provisions1 of section 3, cli. 225, L,.…