Legal Opinion
Bel Oil Corporation v. Fontenot
Supreme Court of Louisiana
Decided November 9, 1959No. 44761PublishedCited by 19 opinions
1Opinion of the Court
FOURNET, Chief Justice.
This is an appeal from the judgment of the district court in favor of the plaintiff Bel Oil Corporation, 1 maintaining its suit against the Collector of Revenue of the State of Louisiana to recover certain taxes collected under the provisions of R.S. 47 r 671-677, the Gas Gathering Tax, on the ground that the said statute is in direct contravention of Section 21 of Article 10 of the Constitution of Louisiana, prohibiting the levy or imposition of any further or additional tax or license except those specifically authorized in the Article “upon oil, gas or sulphur leases…
2Cases cited7 opinions
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Roberts v. City of Baton RougeSupreme Court of Louisiana · 1958
- Meyers v. FlournoySupreme Court of Louisiana · 1946
- Gulf Refining Co. v. McFarlandSupreme Court of Louisiana · 1923
- State Ex Rel. Porterie v. H. L. Hunt, Inc.Supreme Court of Louisiana · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- City of New Orleans and Robert E. Develle, Director of Finance of the City of New Orleans v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1967
- Crow v. Southern Natural Gas CompanyLouisiana Court of Appeal · 1968
- Chrysler Corporation v. City of New OrleansSupreme Court of Louisiana · 1962
- Bel Oil Corporation v. RolandSupreme Court of Louisiana · 1962
- Bridges v. Production Operators, Inc.Louisiana Court of Appeal · 2007
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