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HOWE v. ATLANTIC, PACIFIC & GULF OIL CO.

No. 1811.

4 F.Supp. 162 (1933)

HOWE v. ATLANTIC, PACIFIC & GULF OIL CO. et al. (STATE OF MISSOURI et al., Interveners).

District Court, W. D. Missouri, W. D.

May 4, 1933.

Attorney(s) appearing for the Case

Nelson E. Johnson, of Kansas City, Mo., receiver for Atlantic, Pacific & Gulf Oil Co., in pro. per.

Roy McKittrick, Atty. Gen., and Charles M. Howell, Jr., of Kansas City, Mo., for intervener State of Missouri.

George Kingsley, City Counselor, and John J. Cosgrove, Asst. City Counselor, both of Kansas City, Mo., for intervener Kansas City.

REEVES, District Judge.

This is a claim by the state for a tax alleged to have accrued under article 2, chapter 41 (sections 7793-7824), R. S. Mo. 1929 (Mo. St. Ann. art. 2, c. 41, §§ 7793-7824), relating to the subject of "Motor Vehicle Fuel Tax," and particularly under sections 7795 and 7796 thereof (Mo. St. Ann. §§ 7795, 7796); these sections provide, in substance, that distributors and dealers shall "pay to the state treasurer an amount equal...

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