BEL OIL CORPORATION v. FONTENOT

No. 44761.

117 So.2d 571 (1959)

238 La. 1002

BEL OIL CORPORATION et al. v. Rufus W. FONTENOT, Collector of Revenue.

Supreme Court of Louisiana.

Rehearing Denied February 15, 1960.


Attorney(s) appearing for the Case

Chapman L. Sanford, Roy M. Lilly, Jr., Richard Alsina Fulton, Frederick S. Haygood, Levi A. Himes, G. Dupre Litton, Baton Rouge, for appellant.

Gist, Murchison & Gist, Alexandria, for plaintiff-appellees.


FOURNET, Chief Justice.

This is an appeal from the judgment of the district court in favor of the plaintiff Bel Oil Corporation,1 maintaining its suit against the Collector of Revenue of the State of Louisiana to recover certain taxes collected under the provisions of R.S. 47: 671-677, the Gas Gathering Tax, on the ground that the said statute is in direct contravention of Section 21 of Article 10 of the Constitution of Louisiana, prohibiting...

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