Carson Petroleum Co. v. Vial

This is an action to abate the levying of taxes on a quantity of oil in a storage tank, at St. Rose, in the parish of St. Charles, Da. The taxes complained of are the ad valorem taxes levied by the state and the parish, generally, on all property subject to such taxation. There is no charge of discrimination against the property of the defendant in that respect. The property assessed was a quantity of oil belonging to the plaintiff, in storage tanks belonging to the Petroleum Import & Export Corporation, near the Mississippi river, being the estimated average qiiantity of oil on hand, and was…