Louisiana v. Texas Co.

BORAH, District Judge.

Proceeding summarily by motion, and allegedly under the authority of Act No. 14 of the S'econd Extraordinary Session of the Legislature of Louisiana for the year 1935, the State of Louisiana, by and through W. A. Cooper, Collector of Revenue for the State of Louisiana, instituted this proceeding in the 19th Judicial District Court, Parish of East Baton Rouge, Louisiana, to recover occupational-license or privilege taxes, penalties and attorney’s fees which it is claimed are due by defendant under the provisions of Act No. 15 of the Third Extraordinary Session of the *861Louis…