District Court, W.D. Louisiana October 22, 1927, No. 1599 (Dixie Oil Co. v. United States)

DAWKINS, District Judge.

This is an action to recover money alleged to have been Unlawfully collected of petitioner as taxes upon the transportation of oil by pipe line. Plaintiff owns a tract of some 700 acres of' land in the parish of Caddo, Louisiana, upon which it has a large number of producing oil wells.