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SIMMS OIL CO. v. DAY

No. 5389.

31 F.2d 506 (1929)

SIMMS OIL CO. v. DAY, Sheriff, etc.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 13, 1929.

Attorney(s) appearing for the Case

Albert P. Garland, of Shreveport, La., for appellant.

Harry P. Sneed, of New Orleans, La. (A. J. Thomas, of Baton Rouge, La., on the brief), for appellee.

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

BRYAN, Circuit Judge.

The Simms Oil Company, a Texas corporation, appeals from a decree against it for taxes assessed by the state of Louisiana on its tank cars operated over railroads in Louisiana for the years 1922, 1923, 1924, and 1925. An assessment for 1922 was originally made on the theory that appellant had established a Louisiana domicile and was liable for local, municipal, and parish taxes, under section 5 of Act No. 9 of 1917 (Ex. Sess.).

Appellant...

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