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OHIO OIL CO. v. CONWAY

No. 440.

281 U.S. 146 (1930)

50 S.Ct. 310

74 L.Ed. 775

OHIO OIL COMPANY v. CONWAY, SUPERVISOR OF PUBLIC ACCOUNTS OF LOUISIANA.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Mr. Sidney L. Herold, with whom Messrs. Sumter Cousin and R.L. Benoit were on the brief, for appellant.

Mr. George Seth Guion, with whom Messrs. Percy Saint, Attorney General of Louisiana, and W.H. Thompson, Assistant Attorney General, were on the brief, for appellee.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The Ohio Oil Company brought this suit in the District Court to enjoin the enforcement of a statute of Louisiana (Act 5 of 1928) imposing a severance tax upon the production of oil. The statute as applied to the complainant was attacked as a violation both of the constitution of Louisiana and of the equal protection clause of the Fourteenth Amendment of the Federal Constitution. It was alleged that the laws...

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