State ex rel. Smith v. Snell

The opinion of the court was delivered by

Hopkins, J.:

The action was one to recover motor vehicle fuel taxes accruing to the state under the provisions of chapter 274 of the Laws of 1925. Plaintiff prevailed, and the defendants appeal.

The facts are substantially as follows: The defendants, who in 1925 were dealers in motor vehicle fuel at Bird City, refused to pay the two-cent tax on fuel oil, and this action was brought to recover the amount due. Trial to a jury resulted in judgment for plaintiff on some eight causes of action covering that number of months in 1925 for which such tax was due.…