OHIO OIL CO. v. CONWAY

No. 514.

279 U.S. 813 (1929)

OHIO OIL CO. v. CONWAY.

Supreme Court of United States.

Decided March 5, 1929.


Attorney(s) appearing for the Case

Mr. S.L. Herold, with whom Messrs. S.P. Sousin and R.L. Benoit were on the brief, for appellant. Mr. Wood H. Thompson, Assistant Attorney General of Louisiana, with whom Mr. Percy Saint, Attorney General, was on the brief, for appellee.


Per Curiam.

This is a suit to prevent the enforcement against the plaintiff of a statute of Louisiana (Act 5 of 1928) amending a prior statute (Act 140 of 1922) imposing a severance tax on the production of oil as a natural product of the soil. The prior act fixed the tax at 3 per cent. of the market value of the oil at the time and place of severance, and the amendatory act makes it a graduated tax ranging from 4 to 11 cents per barrel according to the gravity of...

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