UNITED STATES
v.
BROWN ET AL.

U.S. | 1962-10-08
No. 128
Mr. Justice Goldberg took no part in the consideration or decision of this case.
371 U.S. 2 Supreme Court of the United States (1962) Positive Treatment
Cited by 1 case

Per_curiam
Per Curiam.

Per Curiam.

The judgment is reversed. United States v. Wise, 370 U. S. 405.

Mr. Justice Goldberg took no part in the consideration or decision of this case.


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    …Louisiana has an interest in protecting its natural resources, and, like most States, has chosen to impose a severance tax on the privilege of severing resources from its soil. See Bcl Oil Corp. v. Roland, 242 La. 498, 137 So. 2d 308, appeal dism’d, 371 U. S. 2 (1962); Edwards v. Parker, 332 So. 2d 175 (La. 1976). But the First-Use Tax is not designed to meet these same ends since Louisiana has no sovereign interest in being compensated for the severance of resources from the federally owned OCS land. Th…

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