State Ex Rel. Attorney General v. Standard Oil Co. of Louisiana

The State, on relation of her Attorney General, 'brought this action against appellees to recover back taxes alleged to be due the State on account of an under-assessment of their pipe-line properties. To the complaint appellees filed a demurrer on the grounds, first, that, under subdivision (h), § 12 of act 129, Acts 1927, page 400, “no suit can be instituted and maintained for the purpose of recovering any alleged overdue taxes under § 10204 to 10209, inclusive, of Crawford & Moses ’ Digest, or under any laws of Arkansas, without the bringing of such suit having- been approved and…