State v. Simmons

HAMITER, Judge.

A Chevrolet truck, owned by the Evansville Oil Corporation and containing approximately 757 gallons of gasoline, was seized and impounded on the morning of July 10, 1937, by an assistant collector of revenue of the State of Louisiana. Thereafter the named governmental entity instituted this in rem proceeding seeking the forfeiture and sale of the seized vehicle. The violation of various provisions of Act 87 of 1936, being the Louisiana gasoline taxing statute, is alleged in the petition for a cause of action.

Issue was joined through the filing of a joint answer by the persons…