State v. Yale Oil Corp. of South Dakota

In December, 1929, the state commenced action against the Yale Oil Corporation of South Dakota by the filing of a complaint in which the following facts are alleged:

In 1926 and 1927 defendant operated a gasoline refinery at Miles City and service stations at different points in the state and, prior to January 1, 1927, had distributed 82,419 gallons of gasoline to its service stations, which gasoline was then deemed sold by defendant. Defendant paid a license tax, for engaging in the business of a distributor, in an amount equal to two cents per gallon of gasoline thus “sold” in 1926.

Under the…