State Ex Rel. City of St. Paul v. Spaeth

Loring, Chief Justice.

This is an appeal by the city of St. Paul from a judgment for respondent discharging an alternative writ of mandamus directed to him as commissioner of taxation, which sought to compel approval by him of the claim of the city for a refund of taxes paid on gasoline used by the city in trucks, machinery, and equipment employed in constructing, reconstructing, and maintaining the public highways within the corporate limits of the city. It was stipulated that all the gasoline for which the refund is sought was consumed on the public streets and highways for their…