Southern Natural Gas Company v. Roland

HAMITER, Justice.

Having paid under protest taxes assessed against it by the State of Louisiana under the authority of LRS 47:671 et seq. (generally referred to as the gas gathering tax statute) the plaintiff, Southern Natural Gas Company, instituted this action in the District Court of East Baton Rouge Parish to compel the Collector of Revenue to refund the taxes so paid, it pleading that the tax statute is unconstitutional as being violative of certain specified provisions of the federal Constitution. When the suit was filed there was pending before the same tribunal another proceeding in…