CARSON PETROLEUM CO. v. VIAL

No. 306.

279 U.S. 95 (1929)

CARSON PETROLEUM COMPANY v. VIAL, SHERIFF AND TAX COLLECTOR, ET AL.

Supreme Court of United States.

Decided April 8, 1929.


Attorney(s) appearing for the Case

Messrs. George M. Burditt and John K. Murphy, with whom Messrs. Wm. E. Leahy, Harry A. Newby, and Harold A. Moise were on the brief, for petitioner.

Mr. Harry P. Sneed, with whom Messrs. A.P. Frymire, R.R. Ramos, and C.S. Lagarde were on the brief, for respondents.


Mr. CHIEF JUSTICE TAFT delivered the opinion of the Court.

This was a petition by the Carson Petroleum Company, a corporation of Delaware, to enjoin Leon C. Vial, sheriff and tax collector of the Parish of St. Charles, Louisiana, R.A. De Broca, assessor for the Parish, and the Louisiana Tax Commission, from laying and levying against it an alleged illegal assessment of duties on a quantity of oil in storage tanks at St. Rose...

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