DAWKINS, District Judge.
The state, through the tax collector of East Baton Rouge parish, brought this proceeding in the state court for Caddo parish to compel the respondent Oil Company to surrender property sufficient to pay the amount of state taxes, interest, penalties, and costs alleged to be due for the years 1922 to 1925, inclusive, upon certain rolling stock employed in its business in this state. The case was removed here upon the ground of diverse citizenship...
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