MAXWELL v. SHELL EASTERN PETROLEUM PRODUCTS

No. 4157.

90 F.2d 39 (1937)

MAXWELL, Commissioner of Revenue of North Carolina, v. SHELL EASTERN PETROLEUM PRODUCTS, Inc.

Circuit Court of Appeals, Fourth Circuit.

May 4, 1937.


Attorney(s) appearing for the Case

Harry McMullan and A. A. F. Seawell, both of Raleigh, N. C., for appellant.

Jones Fuller, of Durham, N. C., and Lee Van Roberts, of New York City (R. P. Reade and F. L. Fuller, Jr., both of Durham, N. C., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


SOPER, Circuit Judge.

Shell Eastern Petroleum Products, Inc., a Delaware corporation, sued in this case to recover from Allen J. Maxwell, Commissioner of Revenue of the state of North Carolina, the sum of $9,000 paid by it under protest as license taxes for the year beginning June 1, 1935, on 130 gasoline and oil filling stations in the state. The case was submitted to the District Judge without a jury upon an agreed statement of facts, and resulted in a judgment...

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