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GULF REFINING CO. v. PHILLIPS

Nos. 4636-4638.

11 F.2d 967 (1926)

GULF REFINING CO. OF LOUISIANA v. PHILLIPS, Tax Collector (two cases). SAME v. SANDLIN, Tax Collector.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 22, 1926.

Attorney(s) appearing for the Case

J. S. Atkinson, of Shreveport, La. (Frederick E. Greer, of Shreveport, La., and D. Edward Greer, of Houston, Tex., on the brief), for appellant.

Robert A. Hunter, of Shreveport, La., Harry P. Sneed, of New Orleans, La., and D. W. Stewart, of Minden, La. (R. H. Lee, of Minden, La., on the brief), for appellees.

Before WALKER and BRYAN, Circuit Judges, and GRUBB, District Judge.

WALKER, Circuit Judge.

In one of these three cases the appellant challenged taxes for the year 1922 on oil in tanks in Webster parish, La., in favor of that parish and in favor of Dubberly school district No. 27, in which such tanks were located; in another of the cases the appellant challenged similar taxes for the year 1923; and in the remaining case the appellant sought an injunction restraining the assessment of similar taxes for the year 1924. It was contended...

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