Crow v. Cartledge, 99 Miss. 281, 54 So. 947. In the case of Beaufort County v. North Carolina State Highway Commission, 163 S.E. 459, which is the only case we have been able to find touching upon the rights of a county in gasoline taxes collected by the state, it was held that where a statute imposed a tax of one cent per gallon on gasoline sold, said tax being for the use of the counties, and where the statute was repealed as of July 1, 1931, the counties could not recover amounts which had been collected after July 1st on account of sales of gasoline prior to July 1st. The highway commission cannot be held liable in a suit of this character.