Standard Oil Co. v. Police Jury of Red River Parish
Supreme Court of Louisiana
Appeal from Eleventh Judicial District Court, Parish of Red River; W. T. Cunningham, Judge. Action by the Standard Oil Company of Louisiana against the Police Jury of Red River Parish. Prom a judgment rejecting its demand, plaintiff appeals.
1Opinion of the CourtO’Niell, J.
In 1910 article 229 of the Constitution of 1898, authorizing the Legislature to levy a license tax on trades, professions, vocations, and callings (provided the amount of such tax should be graduated), was amended by authorizing the Legislature to levy a license tax on those engaged in the business of severing natural resources, such as timber and minerals, from the soil or water. The amendment provided that the amount of the license tax to be imposed on those engaged in the business of severing natural resources from the soil or water might be either graduated or fixed according to the…
2Cases cited4 opinions
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- State v. O'HaraSupreme Court of Louisiana · 1884
- State v. StilesSupreme Court of Louisiana · 1915
- Swords v. BaillioSupreme Court of Louisiana · 1901
3Cited by12 opinions
- Frost-Johnson Lumber Co. v. Salling's HeirsSupreme Court of Louisiana · 1922
- Ohio Oil Co. v. WrightIllinois Supreme Court · 1944
- Gulf Refining Co. v. McFarlandSupreme Court of Louisiana · 1923
- Louisiana & Arkansas Railway Company v. GoslinSupreme Court of Louisiana · 1971
- Flynn, Welch & Yates, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1934
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