MISSISSIPPI RIVER FUEL CORPORATION v. FONTENOT

No. 15994.

234 F.2d 898 (1956)

MISSISSIPPI RIVER FUEL CORPORATION and Murphy Corporation, Appellants, v. Rufus W. FONTENOT, Collector of Revenue, State of Louisiana, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 16, 1956.


Attorney(s) appearing for the Case

Clyde R. Brown, Monroe, La., Clarence L. Yancey, Shreveport, La., C. McVea Oliver, Monroe, La., for appellants.

John B. Smullin, Chief Counsel, Dept. of Revenue, Baton Rouge, La., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.


HUTCHESON, Chief Judge.

In response to the state's demand for the severance tax1 on oil and gas produced on Barksdale Field at Shreveport, Louisiana, the taxpayers paid under protest in compliance with the statute and brought this suit to recover the amount paid.

Based upon Article I, § 8, Clause 17 of the Federal Constitution, giving to the Congress the power to exercise exclusive jurisdiction over places purchased by the...

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