NATURAL GAS AND OIL CORPORATION v. WAGGONNER

Nos. 9888-9890.

151 So.2d 575 (1963)

NATURAL GAS AND OIL CORPORATION, Plaintiff-Appellant, v. W. E. WAGGONNER, Sheriff and Ex-Officio Tax Collector of Bossier Parish, Defendant-Appellee. MISSISSIPPI RIVER FUEL CORPORATION, Plaintiff-Appellant, v. W. E. WAGGONNER, Sheriff and Ex-Officio Tax Collector of Bossier Parish, Defendant-Appellee. HUMBLE PIPE LINE COMPANY, Plaintiff-Appellant, v. W. E. WAGGONNER, Sheriff and Ex-Officio Tax Collector of Bossier Parish, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied April 1, 1963.

Certiorari Refused May 14, 1963.


Attorney(s) appearing for the Case

Shotwell & Brown, Oliver, Digby & Fudickar, Monroe, Cook, Clark, Egan, Yancey & King, Shreveport, for Natural Gas and Oil Corp. and Mississippi River Fuel Corp.

Blanchard, Goldstein, Walker & O'Quin, Shreveport, for Humble Pipe Line Co.

Jack P. F. Gremillion, Atty. Gen., Carroll Buck, First Asst. Atty. Gen., Baton Rouge, Ferdinand A. Cashio, Asst. Atty. Gen., Shreveport, for appellee.

Before GLADNEY, AYRES and BOLIN, JJ.


AYRES, Judge.

In each of these cases, the respective plaintiff seeks to recover certain ad valorem taxes assessed and levied against it by the State of Louisiana and by its various taxing authorities, in Ward Two of Bossier Parish, Louisiana. The taxes which are sought to be recovered, in each instance, were paid by the plaintiff under protest, and thereafter these suits were instituted under the provisions of LSA-R.S. 47:2110.

The factual situation, identical...

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