Legal Opinion
State v. Cedar Grove Refining Co.
Supreme Court of Louisiana
Decided January 2, 1934No. 32614PublishedCited by 18 opinions
1Opinion of the Court
O’NIELL, Chief Justice.
The state is claiming the license tax of 4 cents per gallon, levied by Act No. 6 of 1928 (Ex. Sess.), as amended by Act No. 16 of 1932, on motor fuel sold by the defendant. The defendant is engaged in the oil refining business, manufacturing and selling gasoline and other motor fuels. The tax is claimed on 302 gallons of a product called “tractor distillate” sold by the defendant on the 22d of May, 1933. Tractor distillate is a volatile gas-generating fluid, manufactured from crude oil, and having a flash point below 110 degrees F. It is not “commonly used to propel…
2Cases cited6 opinions
- Cummings v. National BankSupreme Court of the United States · 1880
- Mississippi Mills v. CohnSupreme Court of the United States · 1893
- Downs v. DunnSupreme Court of Louisiana · 1926
- La Groue v. City of New OrleansSupreme Court of Louisiana · 1905
- State v. ArmbrusterSupreme Court of Louisiana · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- City of Lake Charles v. WallaceSupreme Court of Louisiana · 1965
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- State v. Whitehead Motor Co.Supreme Court of Louisiana · 1934
- Grosjean v. American Paint WorksLouisiana Court of Appeal · 1935
- State Ex Rel. Grosjean v. Standard Oil Co.Supreme Court of Louisiana · 1935
13 more not listed; retrieve them via the Exa API.