Pennsylvania Court of Common Pleas, Washington County August 20, 1928, No. 218 (Commonwealth v. McPhee)

Cummins, J.,

The defendant, a distributor by retail of gasoline and oil, under and pursuant to the provisions of the Act of June 15, 1923, P. L. 834, and the supplements thereto, collected from the purchasers, for the Commonwealth, a State tax and emergency State tax imposed by said act on liquid fuels, and made returns of said tax so collected to the office of the Auditor General, which said