State v. Standard Oil Co. of Louisiana

On Application for Rehearing.

Defendant resisted the State’s action to recover severance taxes on oil produced and purchased by it, first, on technical grounds, i. e., that the State was without authority to proceed under Act No. 14 of the Second Extra Session of 1935 for the several reasons enumerated in the main opinion; and, second, on the merits, on the ground that the State tax collecting authorities having accepted payment of the taxes for a number of years in accordance with what it termed the usage and custom of the oil industry in the purchasing and selling of oil, the doctrine of…