“ The company conceded that by the original leases and agency agreements covering these stations the dealer was made the agent of the company and sold its products on a consignment basis. But the company contended that, before the taxing statute was enacted, the parties had abandoned that arrangement and that the company was selling its products outright to the dealers and was not exercising control over the stations. ”

“ On the appeal to this court in the case of the Gulf Refining Company, it appeared that this question had not been determined by the District Court, and, on the reversal of its decree, the cause was remanded to the District Court that it might consider and decide that issue. Fox v. ”