State v. Soo Oil Co.

Defendant Soo Oil Company owned a filling station in Sioux Falls, S. D., with the equipment and fixtures thereof and a stock of gasoline and oil and engaged in the business of selling motor vehicle fuel. On October 15, 1931, motor vehicle fuel tax due from said defendant to the state of South Dakota accrued during the period March 1, 1930, to- that date, amounted to $4,973.40. Penalty and interest on portions thereof past due amounted (according to the allegations of plaintiff’s complaint) to $433.63 and $107.59, respectively. On October 15, 1931, the Soo Oil Company sold all its assets,…