Superior Oil Co. v. Reily

PONDER, Justice.

In these proceedings the plaintiff seeks a declaratory judgment under LSA-R.S. 13 4231 et seq. to determine whether severance taxes are due on a one-sixth royalty interest belonging to the State under a lease to the plaintiff on lands situated in Cameron Parish acquired by the State from the Rockefeller Foundation by deed of donation dated September 30, 1920. To the suit the Collector of Revenue filed an exception to the jurisdiction ratione materiae (so titled) on the ground that the suit is one against the State and no special legislative act has authorized same; and that…