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SUPERIOR OIL COMPANY v. REILY

No. 43607.

100 So.2d 888 (1958)

234 La. 621

The SUPERIOR OIL COMPANY v. James S. REILY et al.

Supreme Court of Louisiana.

Rehearing Denied March 17, 1958.

Attorney(s) appearing for the Case

F. P. Jones, Jr., Houston, Tex., Liskow & Lewis, Lake Charles, for plaintiff-appellant.

Hargrove, Guyton, Van Hook & Hargrove, Shreveport, amicus curiae.

Jack P. F. Gremillion, Atty. Gen., Harry Fuller, Second Asst. Atty. Gen., John L. Madden, Sp. Asst. Atty. Gen., for defendants-appellees.

PONDER, Justice.

In these proceedings the plaintiff seeks a declaratory judgment under LSA-R.S. 13:4231 et seq. to determine whether severance taxes are due on a one-sixth royalty interest belonging to the State under a lease to the plaintiff on lands situated in Cameron Parish acquired by the State from the Rockefeller Foundation by deed of donation dated September 30, 1920. To the suit the Collector of Revenue filed an exception to the jurisdiction ratione materiae...

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