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UNION SULPHUR CO. v. REID

No. 618.

17 F.Supp. 27 (1935)

UNION SULPHUR CO. v. REID, Sheriff, et al.

District Court, W. D. Louisiana, Lake Charles Division.

On Rehearing February 4, 1936.

Attorney(s) appearing for the Case

Cullen R. Liskow, of Lake Charles, La., for complainant.

Gaston L. Porterie, Atty. Gen., Justin C. Daspit, Asst. Atty. Gen., and F. A. Blanche, Sp. Asst. Atty. Gen., E. L. Richardson, of Baton Rouge, La., and C. V. Pattison, of Lake Charles, La., for respondents.

Before HUTCHESON, Circuit Judge, and DAWKINS and BORAH, District Judges.

DAWKINS, District Judge.

Plaintiff has attacked the constitutionality of Act No. 6 of the Legislature of Louisiana, for the year 1932, under both the Federal and State Constitutions on the grounds hereinafter discussed. We quote sections 3, 6, 7, and 8 of the statute in question as follows:

"Section 3. In addition to all other taxes of every kind imposed by law, every person, firm, corporation or association of persons engaged in the State of Louisiana in...

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