State v. Louisiana Oil Refining Corp.

LAND, Justice.

The state of Louisiana, through the Supervisor of Public Accounts, has brought the present suit to recover a tax of 4 cents per gallon, under the provisions of Act No. 6 of the Extra Session of the Legislature of 1928, as amended by Act No. 16 of 1932, on 1,188,-078 gallons of “motor fuel,” and %2 of 1 cent per gallon under Act No. 14 of 1932 as an inspection fee, with a penalty of 20 per cent, for delinquency in the payment of the tax and inspection fee, and 10 per cent, additional on the amount of the tax, inspection fee and penalty, as attorney’s fees.

The state alleges that…