Simms Oil Co. v. Day

BRYAN, Circuit Judge.

The Simms Oil Company, a Texas corporation, appeals from a deeree against it for taxes assessed by the state of Louisiana on its tank cars operated over railroads in Louisiana for the years 1922, 1923, 1924, and 1925. An assessment for 1922 was originally made on the theory that appellant had established a Louisiana domicile and was liable for local, municipal, and parish taxes, under section 5 of Act No. 9 of 1917 (Ex. Sess.).

Appellant resisted payment of local taxes on the ground that it did not have a Louisiana domicile, and therefore was entitled to be taxed under…