Day v. Simms Oil Co.

DAWKINS, District Judge.

The state, through the tax collector of East Baton Bouge parish, brought this proceeding in the state court for Caddo parish to compel the respondent Oil Company to surrender property sufficient to pay the amount of state taxes, interest, penalties, and costs alleged to be due for the years 1922 to 1925, inclusive, upon certain rolling stock employed in its business in this state. The case was removed here upon the ground of diverse citizenship.

Defendant disputes the validity of the tax for three main reasons: First, it has not been levied by the Legislature upon the…