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CRAIG v. SOUTHERN NATURAL GAS CO.

No. 10074.

125 F.2d 66 (1942)

CRAIG, State Tax Collector of State of Mississippi, v. SOUTHERN NATURAL GAS CO.

Circuit Court of Appeals, Fifth Circuit.

January 27, 1942.

Attorney(s) appearing for the Case

Jas. A. Alexander, of Jackson, Miss., for appellant.

John Harvey Thompson, of Jackson, Miss., and Paul Johnston, of Birmingham, Ala., for appellee.

Marcellus Green, of Jackson, Miss., Wm. A. Dougherty, of New York City, Edward P. Russell, of Memphis, Tenn., Maxwell Bramlette, of Woodville, Miss., and Garner W. Green, of Jackson, Miss. (Canada, Russell & Turner, of Memphis, Tenn., and Green & Green, of Jackson, Miss., of counsel), amicus curiae for appellee.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Invoking federal jurisdiction on a claim that the suit was between citizens of different states, plaintiff, state tax collector of the State of Mississippi, brought this suit "to collect, on behalf of the State of Mississippi, * * * past due and unpaid privilege taxes, interest and penalties due the State of Mississippi by the defendant."

The defendant, specially appearing, moved to dismiss because the complaint shows on its face...

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