Opinion

State v. Reed Oil Co.

  • 176 Tenn. 10
  • 12 Beeler 10
  • 137 S.W.2d 292
  • 1925 Tenn. LEXIS 119
Court
Tennessee Supreme Court
Filed
Jul 10, 1926
Status
Published
Author
Justice
On the bench
MR. JUSTICE COOK delivered the opinion on Petition to Rehear.
Cited by
4 cases

The opinion

On Petition to Rehear.

Me. Justice, Cook

delivered the opinion on Petition to Rehear.

The Acts of 1899 and 1917 are clearly revenue measures. The intention of the Legislature is evinced by the wide margin between the small aggregate of salaries allowed inspectors and the aggregate of revenues produced from the fees exacted. We did not confuse the two Acts but considered them as one entire legislative plan to produce revenue for the State Government.

The petition to rehear presents no question not discussed in oral argument, in the briefs of counsel and in the brief of the

amicus curiae;

and all of the questions presented were considered by the Court in determining the matters involved.

*23

It is apparent from the record that if Defendant’s oil was not inspected it was because of its'refusal to hold the oil awaiting inspection or to submit samples according to a prevailing custom among all oil dealers. The defendant could not by its apparent purpose to evade inspection escape its liability for inspection fees.

Petition denied.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.