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OTT v. DE BARDELEBEN COAL CORPORATION

Nos. 12116-12126.

166 F.2d 509 (1948)

OTT v. DE BARDELEBEN COAL CORPORATION (and ten other cases).

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 13, 1948.

Attorney(s) appearing for the Case

W. C. Perrault, First Asst. Atty. Gen., Henry G. McCall, City Atty., H. W. Lenfant and Alden W. Muller, all of New Orleans, and Bertrand I. Cahn, Sp. Asst. Atty. Gen., for appellants.

Arthur A. Moreno, of New Orleans, La., for appellees.

Before HUTCHESON, McCORD, and LEE, Circuit Judges.

LEE, Circuit Judge.

These suits were brought by appellees for the return of ad valorem taxes assessed and collected by the City of New Orleans and the State of Louisiana. They were consolidated for the purpose of trial as they are for the purpose of appeal.1

The four appellees, Mississippi Valley Barge Line Co. (hereinafter called "Mississippi"), American Barge Line Co. ("American"), Union Barge Line Corporation ("Union"), and...

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