Fontenot v. SEW Oil Corporation

HAMITER, Justice.

On this appeal the Collector of Revenue for the State of Louisiana seeks to have set aside the ruling of the State Board of Tax Appeals, as well as the judgment of the district court affirming it, which disapproved an assessment of a “use” tax levied (under LRS 47:301 et seq., entitled Sales Tax) against the defendant corporation on an oil drilling rig brought into this state from Texas.

The controversy was tried on a stipulation of facts reflecting that in 1953 the S. E. W. Oil Corporation was the owner of the drilling rig which it had been using for sometime in the State of…