Simms Oil Co. v. Flanagan

Plaintiff, a Texas corporation, duly qualified to do business in Louisiana by designation of the city of Shreveport as its principal place of business, and by appointment of an agent residing there for the service of process, is the owner of certain tank ears operated partly within this state.

In the year 1921 the Louisana Tax Commission assessed said company with a proportion of the value of said tank cars under the provisions of Act No. 9 of 1917 (Ex. Sess.), and, under the authority of the same statute, the assessment as fixed by the tax commission was extended on the assessment rolls of…