Treas v. Price

The appellee sued and obtained a decree against the appellant, Charles Treas, for gasoline privilege tax under section 4785 et seq., Code 193b.

Section 4786 of that Code provides that: “ . . . Every person, firm, copartnership, association, corporation or association of persons purchasing or acquiring in any manner for use on streets, roads or highways, sale or distribution, by retail or otherwise, from any source other than from a distributor or wholesale dealer of gasoline, duly licensed as such in this state, shall be deemed a distributor of gasoline and subject to all the provisions of law…