Gulf Refining Co. v. Tillinghast

I concur in the opinion in this case, and especially in the overruling of the decision in the case of Constantin Refining Co. v. Day, Tax Collector, 147 La. 623, 85 South. 613, for the reason that, in the case of the Union Tank Line Co. v. Day, Sheriff et al., 143 La. 771, 79 South. 334, this court held:

“The property of plaintiff has been assessed as if situated m the parish of East Baton Rouge; whereas * * * it is distributed over the railroads throughout the state. No law that we know of authorizes the assessment and taxation in East Baton Rouge parish of property situated in the other…