Esso Standard Oil Co. v. Martin

LOTTINGER, Judge.

Union Producing Company, United Gas Corporation, United Gas Pipe Line Company and Esso Standard Oil Company filed declaratory judgment actions against Honorable Wade O. Martin, Jr., Secretary of State of the State of Louisiana, seeking an interpretation of the foreign corporation Capital Stock Tax statute, LSA-R.S. 47:2611-2616. The matters, which all involved the same issue, were consolidated for trial in the Court below. Following the rendition of judgment in each case *840in favor of the defendant the plaintiffs all perfected appeals to the Supreme Court.

On March 23, 1959 the…