STATE v. STATE BOARD OF EQUALIZATION

No. 9056.

246 P.2d 220 (1952)

126 Mont. 187

STATE ex rel. GREAT NORTHERN RY. CO., RESPONDENTS, v. STATE BOARD OF EQUALIZATION, ET AL., APPELLANTS.

Supreme Court of Montana.

Decided May 20, 1952.

Rehearing denied August 5, 1952.


Attorney(s) appearing for the Case

Mr. Arnold H. Olsen, Atty. Gen., Mr. Charles C. Huppe, Asst. Atty. Gen., Mr. H.O. Vralsted, Tax Counsel, Bd. of Equalization, Mr. Daniel J. Sullivan, Asst. Tax Counsel, Helena, for appellants.

Messrs. Weir, Gough and Matson, Helena, for respondent.

Mr. Vralsted and Mr. Enor K. Matson argued orally.


MR. JUSTICE METCALF:

This cause has been before the court in a previous case reported under the same title in 121 Mont. 583, 194 Pac. (2d) 627, 628. In that case this court said: "The principal question involved is whether a purchaser of gasoline who has paid the gasoline license tax of 5 cents per gallon is entitled to a refund of the tax when the gasoline is destroyed in transit." In answer to that question this court held: "It is our view that the trial court properly...

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