Arkansas-Louisiana Pipe Line Co. v. Coverdale

ODOM, Justice.

Act No. 6 of 1932 (section 1) requires of all persons, firms, or corporations engaged in the business of manufacturing, generating, or selling electricity for heat, light, or power in this state, and engaged in certain other businesses, to pay an excise or license tax. Section 6 of the act provides that if such tax is not paid, the supervisor of public accounts shall make and cause to be recorded in the mortgage records of the parish, where such person, firm, or corporation is engaged in such business or occupation, a statement under oath showing the amount of the tax due,…