AMERICAN OIL COMPANY v. NEILL

No. 9113.

383 P.2d 350 (1963)

The AMERICAN OIL COMPANY, a Maryland corporation, Plaintiff-Respondent, and Cross-Appellant, v. P. G. NEILL, former Tax Collector of the State of Idaho, and Floyd West, Acting Tax Collector of the State of Idaho, Defendants-Appellants and Cross-Respondents.

Supreme Court of Idaho.

June 20, 1963.


Attorney(s) appearing for the Case

Frank L. Benson, Atty. Gen., William M. Smith, Asst. Atty. Gen., Boise, for appellant.

Calvin Dworshak, Jay L. Webb, Boise, for respondents.


McFADDEN, Justice.

This action, originally brought by Utah Oil Refining Company, is to recover motor fuels tax payments made under protest to P. G. Neill, State Tax Collector. The payments were made during the period between January and November, 1960, for motor fuels delivered between November 1, 1959 and October 30, 1960. Subsequent to instituting the action The American Oil Company, as successor of Utah Oil Refining Company, was substituted as the plaintiff; P...

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