SUN OIL CO. v. CLARKE

No. 4901.

103 N.H. 238 (1961)

SUN OIL COMPANY v. FREDERICK N. CLARKE, Commissioner.

Supreme Court of New Hampshire.

Decided April 4, 1961.


Attorney(s) appearing for the Case

Eliot U. Wyman and Booth, Wadleigh, Langdell, Starr & Peters (Mr. Langdell orally), for the plaintiff.

Gardner C. Turner, Attorney General, and William J. O'Neil, Assistant Attorney General (Mr. O'Neil orally), for the defendant.


DUNCAN, J.

Prior to the amendment of 1959, the road tolls imposed by RSA ch. 265 aggregated six cents per gallon. Laws of 1959, c. 154 added a new section (5-b) to the chapter which imposed a "superadded" toll of one cent per gallon, effective July 1, 1959. It is this toll which gives rise to these proceedings.

Section 4 of chapter 265 provides for "a road toll . . . upon the sale of each gallon of motor fuel sold by distributors thereof" to be "collected...

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