[Download] "Rhule v. Thrasher" by Supreme Court of Montana # eBook PDF Kindle ePub Free
eBook details
- Title: Rhule v. Thrasher
- Author : Supreme Court of Montana
- Release Date : January 29, 1930
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
1. Licenses — Gasoline lost in transit — Refund allowed. Under statute imposing gasoline license taxes based upon use of highways, and providing for refund of the tax on gasoline not used on highways, the purchaser of gasoline which was not thus used because lost in transit was entitled to refund. 2. Constitutional law. If possible, court should uphold statute and construe it so as to uphold its validity. 3. Licenses — "Ejusdem generis" rule. Under the "ejusdem generis" rule, quoted phrase in the statute authorizing deduction of two per cent, from gasoline license tax for evaporation and "other loss of gasoline" means loss akin to that of evaporation, including spillage through handling, but not loss of the entire gallonage by derailment or similar hazard, and hence such statute does not preclude a refund of the entire tax on gasoline thus lost. 4. Licenses — Assignment of refund. The actual purchaser of gasoline who had applied for refund for gasoline lost could subsequently assign his claim for refund to another. 5. Mandamus — Sufficiency of allegations. In an application for writ of mandamus to compel refund of gasoline license tax, allegations that the claim submitted to respondent board on printed forms or blanks supplemented by a typewritten statement of the claim, etc., did not sufficiently allege that the invoice for gasoline accompanied the claim as required by the refund statute. 6. Mandamus — Sufficiency of motion to quash. A motion to quash writ of mandate was sufficient to raise the question of the petitioners failure to allege that the invoice accompanied the claim for refund, though not specifically pointing out such failure. Page 584