Commonwealth v. Shell Oil Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “The declaration in a statute that the tax is of a particular nature, while not conclusive, is very important and must be given consideration in construing the statute.”
• excise tax on fuel distinguished from business license tax
• excise tax on fuel distinguished from business license tax

Source: CourtListener parenthetical corpus (CC0).