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  5. 139 S.E.2d 599 (1965)
 

PETITION OF SING OIL CO.

No. 455.

139 S.E.2d 599 (1965)

263 N.C. 520

Petition of SING OIL COMPANY for Judicial Review of the Decision of the Tax Review Board Concerning an Assessment of Gasoline Taxes for the Period from January 1, 1955, through December 31, 1957.

Supreme Court of North Carolina.

January 15, 1965.

Attorney(s) appearing for the Case

Bunn, Hatch, Little & Bunn and E. Richard Jones, Jr., Raleigh, for appellant.

Atty. Gen. T. W. Bruton, Deputy Atty. Gen. Peyton B. Abbott and Asst. Atty. Gen., Charles D. Barham, Jr., for appellee.

RODMAN, Justice.

A tax of seven cents per gallon is, by G.S. § 105-434, levied on all motor fuels, sold, distributed or used in this State. So far as pertinent to a decision in this case, the taxing statute provides:

"The tax hereby imposed and levied shall be collected and paid by the distributor producing, refining, manufacturing, or compounding within this State, or holding in possession within this State motor fuels for the purpose of sale, distribution...

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