State ex rel. Great Northern Ry. Co. v. State Board of Equalization

MR. JUSTICE METCALF:

This cause has been before the court in a previous case reported under the same title in 121 Mont. 583, 194 Pac. (2d) 627, 628. In that case this court said: ‘ ‘ The principal question involved is whether a purchaser of gasoline who has paid the gasoline license tax of 5 cents per gallon is entitled to a refund of the tax when the gasoline is destroyed in transit.” In answer to that question this court held: “It is our view that the trial court properly held that the purchaser of the gasoline in question was entitled to a refund if other provisions of the law were met. ’ ’

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