321 S.W.2d 60 (1959)

DEPARTMENT OF REVENUE et al., Appellants, v. GREYHOUND CORPORATION (Southeastern Greyhound Lines Division) Appellee.

Court of Appeals of Kentucky.

February 13, 1959.

Attorney(s) appearing for the Case

William S. Riley, Bradford T. Garrison, Frankfort, for appellants.

John Hopkins, Frankfort, for appellee.

CULLEN, Commissioner.

This appeal raises a question of construction of a portion of the Kentucky statute imposing a tax in relation to "special fuels" (motor fuels other than gasoline). The statute, KRS 138.565(1), is as follows:

"An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department on all taxable special fuels delivered to the licensed special fuels user-seller, or used by the special...

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