Argo Oil Corporation v. Atwood

Act No. 150, § 2, Pub. Acts 1927 (1 Comp. Laws 1929, § 3577), imposes a tax of three cents per gallon on gasoline used in motor vehicles on highways. While the tax is imposed upon the owners and drivers of vehicles, by whom it is ultimately paid, it is collected and paid to the State by wholesale distributors, who are required to have license, issued by the secretary of State, to engage in the business. On or before the 20th day of each month the distributor is required to make report to the secretary of State of all gasoline received by bim during the preceding calendar month and to pay the…