SHELL OIL COMPANY v. MOUTON

Nos. 26493, 26730.

410 F.2d 715 (1969)

SHELL OIL COMPANY, Plaintiff-Appellee, v. Ashton J. MOUTON, Collector of Revenue, State of Louisiana, Defendant-Appellant. Ashton J. MOUTON, Collector of Revenue, State of Louisiana, Plaintiff-Appellant, v. SHELL OIL COMPANY, Defendant-Appellee.

United States Court of Appeals Fifth Circuit.

Rehearings Denied May 19, 1969.


Attorney(s) appearing for the Case

Cyrus A. Greco, Emmett E. Batson, Huey H. Breaux, John B. Levy, Carl E. Cooper, Louisiana Dept. of Revenue, Baton Rouge, La., for appellant.

George C. Schoenberger, Jr., Joseph G. Hebert, Jess Johnson, Jr., New Orleans, La., for appellee.

Before AINSWORTH and SIMPSON, Circuit Judges, and MITCHELL, District Judge.


PER CURIAM:

These two appeals by the Louisiana Collector of Revenue were consolidated on his motion.

No. 26493. Suit was filed in this case in the United States District Court by Shell Oil Company against the Louisiana Collector of Revenue, under the provisions of LSA-R.S. 47:1576 (formerly Louisiana Act 330 of 1938) for recovery of Louisiana severance taxes paid under protest. The taxes were levied on the production of oil and gas under mineral leases granted...

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