299 N.W. 235 STATE, Respondent, v. SANKEY, Appellant File No. 8402.Supreme Court of South Dakota.Opinion filed July 3, 1941. Rehearing Denied September 9, 1941. 1. Licenses. The purpose of the legislature in adopting the Motor Vehicle Fuel Tax Law was to impose a tax on user of motor vehicle fuel and not upon the dealer. […]
