Simms Oil Co. v. Wolfe

FOSTER, District Judge.

These two cases involve the same issues. The plaintiff is a corporation organized and existing under the laws of Texas with its domicile in the city of Houston. Certain local taxes are assessed against the plaintiff on tank ears operated by it in the state of Louisiana. No complaint is made as to the fairness of the method of assessment, hut the plaintiff contends that its property is assessable for state purposes only because it has no domicile in the state of Louisiana. It appears, however, that plaintiff has a place of business in Shreveport and has designated an…