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===Continued control over Louisiana=== Long continued to maintain effective control of Louisiana while he was a senator, blurring the boundary between federal and state politics.<ref>[[#Brinkley|Brinkley (1983) [1982]]], pp. 68β69.</ref> Long chose his childhood friend, Oscar K. Allen, to succeed King in the [[1932 Louisiana gubernatorial election|January 1932 election]]. With the support of Long's voter base, Allen won easily, permitting Long to resign as governor and take his seat in the U.S. Senate in January 1932.<ref>[[#Jeansonne|Jeansonne (1989)]], p. 381.</ref><ref>{{cite news|date=January 29, 1936|title=Gov. O.K. Allen, Heir of Huey Long, Dies|url=https://www.nytimes.com/1936/01/29/archives/gov-ok-allen-heir-of-huey-long-dies-louisianas-senatortobe-is.html|work=[[The New York Times]]|access-date=July 30, 2020|archive-date=December 24, 2020|archive-url=https://web.archive.org/web/20201224200219/https://www.nytimes.com/1936/01/29/archives/gov-ok-allen-heir-of-huey-long-dies-louisianas-senatortobe-is.html|url-status=live|url-access=subscription}}</ref> Allen, widely viewed as a puppet, dutifully enacted Long's policies.<ref>[[#Williams|Williams (1981) [1969]]], p. 566.</ref> When Long visited Louisiana, Allen would relinquish his office for the Senator, working instead at his receptionist's desk.<ref name="Jeansonne 1992 p. 381"/> Though he had no constitutional authority, Long continued to draft and press bills through the [[Louisiana State Legislature]].<ref>[[#Brinkley|Brinkley (1983) [1982]]], p. 69.</ref> One of the laws passed was what Long called "a tax on lying"βa 2 percent tax on newspaper advertising revenue.<ref>{{cite news |last=Winkler|first=Adam|date=February 28, 2018|title=How 'the Kingfish' Turned Corporations into People|url=https://www.nybooks.com/daily/2018/02/28/how-the-kingfish-turned-corporations-into-people/|work=[[The New York Review of Books]]|access-date=June 11, 2020|archive-url=https://web.archive.org/web/20200611185904/https://www.nybooks.com/daily/2018/02/28/how-the-kingfish-turned-corporations-into-people/|archive-date=June 11, 2020|url-access=subscription|url-status=live}}</ref> In 1934, Long and [[James A. Noe]], an independent oilman and member of the [[Louisiana State Senate]] from [[Ouachita Parish, Louisiana|Ouachita Parish]], formed the controversial [[Win or Lose Oil Company]]. The firm was established to obtain leases on state-owned lands so that its directors might collect bonuses and sublease the mineral rights to the major oil companies. Although ruled legal, these activities were done in secret, and the stockholders were unknown to the public. Long made a profit on the bonuses and the resale of those state leases and used the funds primarily for political purposes.<ref>[[#Williams|Williams (1981) [1969]]], pp. 825β26.</ref>
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