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SOUTHERN NATURAL GAS COMPANY v. ROLAND

No. 44920.

123 So.2d 891 (1960)

240 La. 471

SOUTHERN NATURAL GAS COMPANY v. Robert L. ROLAND, Collector of Revenue for the State of Louisiana.

Supreme Court of Louisiana.

November 7, 1960.

Attorney(s) appearing for the Case

Chapman L. Sanford, Emmett E. Batson, Richard Alsina Fulton, Frederick S. Haygood, Levi A. Himes, Baton Rouge, for appellant.

McHenry, Snellings, Breard & Sartor, Monroe, for United Carbon Co. as amicus curiae.

M. C. Thompson, Monroe, H. D. McHenry and W. S. Tarver, Birmingham, Ala., C. McVea Oliver, Alden T. Shotwell, Monroe, for plaintiff-appellee.

HAMITER, Justice.

Having paid under protest taxes assessed against it by the State of Louisiana under the authority of LRS 47:671 et seq. (generally referred to as the gas gathering tax statute) the plaintiff, Southern Natural Gas Company, instituted this action in the District Court of East Baton Rouge Parish to compel the Collector of Revenue to refund the taxes so paid, it pleading that the tax statute is unconstitutional as being violative of certain specified...

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