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MAGNOLIA PETROLEUM CO. v. GROSJEAN

No. 338.

24 F.Supp. 325 (1938)

MAGNOLIA PETROLEUM CO. v. GROSJEAN, Sup'r of Public Accounts of Louisiana, et al.

District Court, E. D. Louisiana.

August 22, 1938.

Attorney(s) appearing for the Case

J. M. Grimmet, Yandell Boatner, and Fred Simon, all of Shreveport, La., for plaintiff.

Gaston L. Porterie, Atty. Gen., of La., and E. L. Richardson, Justin C. Daspit, and F. A. Blanche, Sp. Assts. to Atty. Gen., of Louisiana, for defendants.

Before FOSTER and HOLMES, Circuit Judges, and BORAH, District Judge.

BORAH, District Judge.

This suit challenges the constitutionality of Act No. 140 of the Legislature of Louisiana for the year 1922, as amended, and Act No. 24 of the Second Extraordinary Session of the Louisiana Legislature for the year 1935, and seeks to enjoin the Supervisor of Public Accounts and the Attorney General of the State of Louisiana from proceeding to collect the additional amount of severance taxes or penalties claimed to be due the State on complainant...

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