Triangle Oil Co. v. City of New Orleans

The Triangle Oil Company, a commercial partnership, brought suit against the City of New Orleans to recover, by way of refund, the sum of $1,927.23, representing kerosene taxes paid to the City, through the Standard Oil Company of Louisiana, under a municipal ordinance assessing said tax which was subsequently declared unconstitutional.

The answer of the City of New Orleans admits that the sum of $1,927.23 was paid in taxes by the Standard Oil Company, but sets forth that plaintiff company passed on and collected the tax from its customers, and, hence, is not entitled to restitution. As an…