Price v. Independent Oil Co.

Ethridge, P. J.,

delivered opinion of the court.

Carl C. White, formerly state auditor, instituted suit to recover gasoline excise taxes, imposed by the state of Mississippi, from the Independent Oil Company, a Mississippi corporation engaged in the sale and distribution of gasoline and fuel oil; the United States Fidelity & Guaranty Company, surety on its bond; the Lion Refining Company, an Arkansas corporation engaged in the refining and sale of gasoline and motor oil; W. EL Reed, and certain other individuals purporting to he organized under the name of the Farmers’ Association of North…