Donovan Lumber Co. v. State

Blake, J. —

Plaintiff brought this action for refunds of motor vehicle fuel oil taxes paid upon gasoline consumed by Ross lumber carriers, which are used for carrying lumber in and about its mill and yard in Aberdeen. The refunds are claimed under the following provision of Rem. Rev. Stat. (Sup.), § 8327-18 [P. C. § 7068-88] :

“Any person who shall use any motor vehicle fuel as herein defined for the purpose of operating any internal combustion engine not used on nor in conjunction with any motor vehicle capable of being operated upon a public highway, and as the motor power thereof, upon which…