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COLONIAL PIPELINE COMPANY v. MOUTON

No. 7788.

228 So.2d 718 (1969)

COLONIAL PIPELINE COMPANY, Plaintiff-Appellee, v. Ashton J. MOUTON, Collector of Revenue, Defendant-Appellant.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 22, 1969.

Attorney(s) appearing for the Case

Emmett E. Batson, Baton Rouge, for defendant-appellant.

R. Gordon Kean, Jr., of Sanders, Miller, Downing & Kean, Baton Rouge, for plaintiff-appellee.

Before LANDRY, SARTAIN and ELLIS, JJ.

SARTAIN, Judge.

The Collector of Revenue for the State of Louisiana (Collector) appeals from a judgment of the district court which ordered the refund to Colonial Pipeline Company (Colonial) of franchise taxes paid under protest by the latter.

The trial judge held that Colonial was engaged in interstate commerce and that the interpretation by the Collector of L.R. S. 47:601 that authorized the imposition of the instant tax was unconstitutional as violative...

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