Sinclair Refining Co. v. Day

BURNS, District Judge.

This is a suit to enjoin the collection of taxes assessed against oil tank ears owned by the plaintiff for the years 1922 to 1925, inclusive, totaling over $17,000; the same being a special state tax of 25 mills on the dollar, imposed as by Act No. 109 Ex. Sess. of 1921 of the General Assembly of Louisiana, in addition to the general state tax of 5% mills, which plaintiff paid without protest. No controversy is made with reference to the assessed valuations made by the Louisiana tax commissioners, nor as to the correctness of the *665number of cars so assessed, nor as to the…