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GODCHAUX CO. v. ESTOPINAL

No. 101.

251 U.S. 179 (1919)

GODCHAUX COMPANY, INCORPORATED, v. ESTOPINAL, SHERIFF OF THE PARISH OF ST. BERNARD, ET AL.

Supreme Court of United States.

Decided December 22, 1919.

Attorney(s) appearing for the Case

Mr. R.C. Milling, with whom Mr. R.E. Milling was on the briefs, for plaintiff in error.

Mr. William Winans Wall, with whom Mr. N.H. Nunez was on the brief, for defendants in error.

MR. JUSTICE McREYNOLDS delivered the opinion of the court.

By petition filed in the District Court, St. Bernard Parish, plaintiff in error sought to restrain collection of an acreage tax assessed against its lands not susceptible of gravity drainage. Invalidity of the tax was alleged upon the ground that no statute of Louisiana authorized it and also because its enforcement would produce practical confiscation and take property without due process of law contrary...

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