Court of Appeals for the Fifth Circuit June 3, 1925, Nos. 4416, 4417 (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.