Shreveport-El Dorado Pipe Line Co. v. McGrawl

WALKER, Circuit Judge.

By the judgment appealed from, which was rendered on an agreed statement of facts, a jury being waived, the Shreveport Producing & Refining Company, Inc., a Louisiana corporation (herein referred to as the Louisiana Corporation), was held to be liable for the sum of $20,000, exacted of and paid by it in 1928 as a documentary stamp tax assessed under title 8, § 800, Schedule A, subd. 3, of the Revenue Act of 1926-, 44 Stat. 99, 101 (26 USCA § 901, Schedule A, subd. 3). The Shreveport Producing & Refining Company was a Delaware corporation (herein referred to as the…