Cited by

Opinions in Louisiana that cite Gulf Refining Co. v. McFarland, 97 So. 433.

18 citing documents.

Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New … 251 So. 3d 380 La. 2018
Gulf Refining Co. v. McFarland, Supervisor of Public Accounts , , 97 So.
Shell Oil Co. v. Secretary 683 So. 2d 1204 La. 1996
Rojo Oil Co. v. McNamara 547 So. 2d 1096 La. Ct. App. 1st Cir. 1989
The nature of a , 97 So.
Traigle v. Lafayette Airport Commission 309 So. 2d 904 La. Ct. App. 3d Cir. 1975
Bel Oil Corporation v. Roland 137 So. 2d 308 La. 1962
The answer to plaintiffs’ argument is that the severance tax here involved is not on the gas itself and is not a property tax or a tax on the ownership of the gas, but, as stated by this court in Gulf *507 , 97 So.
Bel Oil Corporation v. Fontenot 117 So. 2d 571 La. 1959
stitution, this Court observed that “A severance tax, even though it is measured by the value of the property severed, is not a property tax; it is an excise tax upon the privilege of severing; just as an inheritance tax, even though measured by the value of the property inherited, is not a property tax, but an excise tax, on the right of inheriting.-’ , 97 So.
Louisiana State Department of Agriculture v. Sibille 22 So. 2d 202 La. 1945
Gulf Refining Co. v. McFarland, Supervisor of Public Accounts, , 97 So.
State Ex Rel. Porterie v. H. L. Hunt, Inc. 162 So. 777 La. 1935
Interstate Tax Bureau, Inc. v. Conway 156 So. 463 La. 1934
Among these cases are the following, viz.: , 97 So.
Conway v. Lane Cotton Mills Co. 152 So. 312 La. 1933
The validity of tax statutes which impose the duty of collecting the tax on others than the sheriffs or state tax collector for the city of New Orleans has been maintained by this court in seven recent decisions, viz.: , 97 So.
State v. City of Monroe 149 So. 541 La. 1933
Wright v. Imperial Oil & Gas Products Co. 148 So. 685 La. 1933
This very tax, referring to the law by which levied, , 97 So.
Lionel's Cigar Store v. McFarland 111 So. 341 La. 1927
Gulf Refining Co. v. McFarland, Supervisor of Public Accounts, , 97 So.
State ex rel. G. M. Lomax Lumber Co. v. Thigpen 5 La. App. 197 La. Ct. App. 1st Cir. 1926
vs. McFarland, , 97 South.
State v. Thrift Oil & Gas Co. 110 So. 188 La. 1926
State v. Craig 104 So. 744 La. 1925
Gulf Refining Co. v. McFarland 103 So. 17 La. 1925
263 , , it was admitted that the said amount was collected from plaintiff as the 2 per cent, severance tax levied under Act 31 of 1920 for the privilege of producing oil and gas during the first quarter of 1923.
State v. Liberty Oil Co. 97 So. 438 La. 1923
Its *272 withdrawal from the state treasury is prohibited by the Constitution, “except in pursuance of specific appropriation made by law.” Const. 1921, art. 4, § 1; Gulf Refining Co. v. McFarland (on rehearing) , 97 South.