Supreme Court of Louisiana March 4, 1935, No. 33184. (State v. Louisiana Oil Refining Corp.)

lead-opinion

LAND, Justice.

The state of Louisiana, through the Supervisor of Public Accounts, has brought the present suit to recover a tax of 4 cents per gallon, under the provisions of Act No. 6 of the Extra Session of the Legislature of 1928, as amended by Act No. 16 of 1932, on 1,188,-078 gallons of “motor fuel,” and

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of 1 cent per gallon under Act No.