Robertson, Rev. Agent v. Texas Oil Co.

The suit is by the state revenue agent for the recovery of privilege taxes and damages thereon, alleged to be due by appellee, Texas Oil Company, to the state of Mississippi, and the various municipalities therein, for the operation of oil depots for several years; the privilege tax being demanded under and by virtue of section 3843, Code of 1906 (section 6555, Hemingway’s Code).

Th© circuit judge to whom the case was submitted decided that no recovery could be had against the oil company for a separate tax upon each building' or tank, but that the tax imposed was only upon a depot, regardless…