BURCHFIELD v. HORNE

3 Div. 2.

92 So.2d 433 (1957)

H. F. BURCHFIELD, Sr., et al. v. W. L. HORNE, as Commissioner of Revenue.

Court of Appeals of Alabama.

January 29, 1957.


Attorney(s) appearing for the Case

De Graffenried, de Graffenried & de Graffenried, Tuscaloosa, for appellants.

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellee.


PRICE, Judge.

This is an appeal from a judgment or an order of the Circuit Court of Montgomery County denying a writ of mandamus to compel the Commissioner of Revenue of the State of Alabama to refund to petitioner the sum of $760.98 paid under protest as deficiency gasoline tax, under the provisions of Title 51, Section 647, Code 1940.

During the tax period involved in this proceeding the Elks Oil Company operated as a duly licensed and bonded wholesale distributor...

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