Etchison Drilling Co. v. Flournoy
Supreme Court of Louisiana
Appeal from First Judicial District Court, Parish of Caddo; E. W. Sutherlin, Judge. Action by the Etchison Drilling Company against J. P. Flournoy, tax collector. Judgment for plaintiff, and defendant appeals.
1Opinion of the CourtSommeryille, J.
The plaintiff corporation alleging itself to be engaged in the business of drilling for and extracting oil in this state during the years 1910 and 1911, and that it is exempt from license taxation on its business, shows that the defendant tax collector had made demand upon it for the payment of a state license tax of $53.58 for the year 1911, being two-fifths of 1 cent on each barrel of oil produced by it during the year 1910, the same being demanded under the provisions of the act passed by the General Assembly of 1910, known as Act No. 196. That act is entitled:
“An act creating a…
2Cases cited10 opinions
- Powell v. Florida Land & Improvement Co.Supreme Court of Florida · 1899
- Galveston, Brazos, & Colorado Narrow-Gauge Railway Co. v. GrossTexas Supreme Court · 1877
- Pratt v. AllenSupreme Court of Connecticut · 1839
- Succession of ParhamSupreme Court of Louisiana · 1899
- Coguenham v. Avoca Drainage Dist.Supreme Court of Louisiana · 1912
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3Cited by32 opinions
- State v. CousanSupreme Court of Louisiana · 1996
- New Orleans, Etc. v. Civ. Service, Etc.Supreme Court of Louisiana · 1982
- Alabam's Freight Co. v. HuntArizona Supreme Court · 1926
- People Ex Rel. Ogilvie v. LewisIllinois Supreme Court · 1971
- State v. Alden MillsSupreme Court of Louisiana · 1943
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