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INTERSTATE TOBACCO CO. v. GROSJEAN

No. 505.

2 F.Supp. 220 (1932)

INTERSTATE TOBACCO CO., Inc., v. GROSJEAN, Supervisor of Public Accounts, et al.

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

December 8, 1932.

Attorney(s) appearing for the Case

Chandler & Chandler, of Shreveport, La., for complainant.

Peyton R. Sandoz and Justin C. Daspit, both of Baton Rouge, La., and Robt. J. O'Neal, of Shreveport, La., for respondents.

DAWKINS, District Judge.

This is a suit to enjoin the state supervisor of public accounts from interfering with the business of plaintiff by attempting to collect the state tax upon cigarettes, cigars, tobacco, etc., upon the ground that plaintiff and its business are immune from taxation under the commerce clause of the Federal Constitution (article 1, § 8, cl. 3). The material facts have been stipulated and I find them to be as so agreed upon. I think they...

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