State v. Louisiana Oil Refining Corporation

ROGERS, Justice.

The State of Louisiana brought this suit to recover from the Louisiana Oil Refining Corporation the sum of $17,603.22 allegedly due as taxes and penalties for the sale of 1,324,792 gallons of a .product marketed by the defendant as tractor fuel, distillate, and furnace oil from September 1, 1932 to March 8, 1933. The demand of the State is predicated on its contention that the product in question was in fact kerosene as defined by Act No. 228 of 1926 as amended by Act No. 15 of 1932, and was therefore subject to the tax of one cent a gallon imposed by the statute.

Answering the…