Liberty Cent. Trust Co. v. Gilliland Oil Co.
District Court, W.D. Louisiana
In Equity. Suit by the Liberty Central Trust Company and others against the Gilliland Oil Company. On rule of W. N. McFarland, Supervisor of Public Accounts, and J. W. Coleman, Tax Collector for the Parish of Claiborne, on receivers to show cause why they should not comply with the provisions of the Severance License Tax Law of Louisiana and pay the tax therein provided. Receivers instructed to make payment.
1Opinion of the Court
JACK, District Judge.
The Gilliland Oil Company was one of the largest operators engaged in the production of oil in North Louisiana. The receivers are successfully continuing the work of the corporation, drawing oil from the old wells and bringing in new ones, aggregating a total production in Louisiana of about 15,000 barrels of oil per day.
This rule was taken on the receivers by W. N. McFarland, supervisor of public accounts, and J. W. Coleman, tax collector for the parish of Claiborne, to show cause why they should not, in compliance with the “Severance License Tax Law, being Act 31 of the…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- United States v. WhitridgeSupreme Court of the United States · 1913
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Coy v. Title Guarantee & Trust Co.Court of Appeals for the Ninth Circuit · 1915
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3Cited by5 opinions
- McFarland v. HurleyCourt of Appeals for the Fifth Circuit · 1923
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- Kansas City v. JohnsonCourt of Appeals for the Eighth Circuit · 1934
- Howe v. Atlantic, Pacific & Gulf Oil Co.District Court, W.D. Missouri · 1933
- Michigan Trust Co. v. People of State of MichiganCourt of Appeals for the Sixth Circuit · 1931