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GULF REFINING CO. OF LOUISIANA v. PHILLIPS

Nos. 196, 199.

5 F.2d 514 (1925)

GULF REFINING CO. OF LOUISIANA v. PHILLIPS, Tax Collector. SAME v. SANDLIN, Tax Assessor.

District Court, W. D. Louisiana, Shreveport Division.

On Rehearing May 12, 1925.

Attorney(s) appearing for the Case

J. S. Atkinson and F. E. Greer, both of Shreveport, La. (D. Edward Greer, of Houston, Tex., of counsel), for complainant.

Harry P. Sneed, of New Orleans, La., R. H. Lee and D. W. Stewart, both of Minden, La., and Robert A. Hunter, of Shreveport, La., for respondents.

DAWKINS, District Judge.

These two suits have been submitted together for the reason that they involve the validity of state and local taxes sought to be collected in the one case and to be assessed in the other, against complainant's property in the parish of Webster. In other words, in the first case an injunction is asked to prevent collection of said taxes, and in the second to restrain a similar assessment for the succeeding year.

The property involved...

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