California Court of Appeal April 16, 1935, Civ. No. 10143 (Rio Grande Oil Co. v. City of Los Angeles)

CRAIL, J.

This is an appeal from a judgment in favor of the plaintiff in an action to recover the purchase price of a quantity of gasoline, including the amount of the tax imposed by the Motor Vehicle Fuel License Tax Act (Stats. 1923, p. 571, and amendatory acts), which item was separately stated. It is conceded that the gasoline involved was “to be used in essential governmental functions”.