Legal Opinion

Interstate Oil Pipe Line Co. v. Guilbeau

Supreme Court of Louisiana

Decided March 20, 1950No. 39226PublishedCited by 48 opinions

1Opinion of the Court

LE BLANC, Justice.

This 'is a suit to recover the sum of $2,064.69, the amount of certain taxes that were paid under protest to Clayton J. Guilbeau, Sheriff and Ex-Officio Tax Collector of the Parish of St. Landry, in his capacity as such, for the Red River, Atchafalaya and Bayou Boeuf Levee District, for the year 1944, on property belonging to plaintiff, Interstate Oil Pipe Line Company, which was assessed for that year against its predecessor, Standard Oil Company of Louisiana.

The property involved is situated in that part of St. Landry Parish lying west of the Atchafalaya River Main Levee…

2Cases cited3 opinions

  1. State Ex Rel. Porterie v. H. L. Hunt, Inc.Supreme Court of Louisiana · 1935
  2. State v. American Ry. Express Co.Supreme Court of Louisiana · 1924
  3. Matthews v. ConwaySupreme Court of Louisiana · 1934

3Cited by48 opinions

  1. Polk v. EdwardsSupreme Court of Louisiana · 1993
  2. Bd. of Dir. of La. Recovery Dist. v. All Taxpayers, Property Owners, and Citizens of StateSupreme Court of Louisiana · 1988
  3. Everhardt v. City of New OrleansSupreme Court of Louisiana · 1968
  4. Kline v. McCloudWest Virginia Supreme Court · 1985
  5. Hebert v. Police Jury of West Baton Rouge ParishLouisiana Court of Appeal · 1967

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