Simms Oil Co. v. Wolfe

WALKER, Circuit Judge.

These two cases involve the question of the liability of the appellant, a Texas corporation, to pay taxes assessed against it for the year 1922, on its tank cars in Louisiana, by the parish of Caddo and the city of Shreveport, La. The appellant’s contention that the taxes mentioned were not legally imposed is based upon section 16, art. 10, of the Constitution of Louisiana of 1921, which reads as follows : “Rolling stock operated in this state, the owners of whieh have no domicile therein, shall be assessed by the Louisiana Tax Commission, and shall be taxed 'for state…