Union Sulphur Co. v. Reid
District Court, W.D. Louisiana
In Equity. Suit by the Union Sulphur Company against H. A. Reid, Sheriff of Calcasieu Parish, La., and others, to restrain the sale of property for taxes.
1Opinion of the Court
JACK, District Judge.
This suit is brought by the Union Sulphur Company to secure a reduction in the assessment of its property in the parish of Calcasieu. Since 1903 it has been engaged in the mining of sulphur by means of a patented process known as the Frasch method. The mine, which covers an area of about 62 acres, was .closed early in 1919, and operations have not yet been resumed. The deposit usually referred to as sulphur, but technically known as brimstone, in contradistinction to sulphur in pyrites, is in a strata in the form of a dome. If an ordinary water bowl were filled with…
2Cases cited11 opinions
- Edye v. RobertsonSupreme Court of the United States · 1884
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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3Cited by3 opinions
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Navajo County v. Four Corners Pipe Line CompanyArizona Supreme Court · 1970
- Liberty Cent. Trust Co. v. Gilliland Oil Co.District Court, W.D. Louisiana · 1922