State v. Liberty Oil Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Percy Saint, Judge. Summary proceeding b,y the State against the Liberty Oil Company, Limited. From a judgment dismissing the proceeding, plaintiff appeals.
1Opinion of the CourtRogers, J.
This is a summary proceeding by the state of Louisiana against respondent, as a vendor of gasoline under Act No. 81 of 1921,' to compel the payment of an additional license for the month of January, 1922; respondent having previously paid, under protest, an amount to cover the license from the date the statute became effective.
Respondent, qualifiedly, admitted the facts, but wholly denied the conclusions of law set out in plaintiff’s proceeding, and attacked the constitutionalty of the act on various grounds. It also reconvened for the reimbursement of the amount paid under protest.
The…
2Cases cited3 opinions
- United States v. RinggoldSupreme Court of the United States · 1834
- Gulf Refining Co. v. McFarlandSupreme Court of Louisiana · 1923
- State ex rel. Cunningham v. LazarusSupreme Court of Louisiana · 1888
3Cited by15 opinions
- Texas Co. v. State Mineral BoardSupreme Court of Louisiana · 1949
- Lewis v. StateSupreme Court of Louisiana · 1945
- Lionel's Cigar Store v. McFarlandSupreme Court of Louisiana · 1927
- Carso v. Board of Liquidation of State DebtSupreme Court of Louisiana · 1944
- Cobb v. Louisiana Board of InstitutionsSupreme Court of Louisiana · 1955
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