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HENWOOD v. COLLECTOR OF REVENUE

No. 3351.

51 So.2d 105 (1951)

HENWOOD v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

March 15, 1951.

Attorney(s) appearing for the Case

Wilkinson, Lewis & Wilkinson and John M. Madison, all of Shreveport, for appellant.

Stephen B. Rodi, Baton Rouge, for appellee.

ELLIS, Judge.

The Collector of Revenue claimed additional income taxes were due by appellant, St. Louis Southwestern Railway Company, for the year 1937, amounting to $1,455.28 with interest of $320.16, or a total of $1,775.44. The Louisiana Board of Tax Appeals sustained a plea of prescription of three years under Article 19, Section 19 of the Louisiana Constitution of 1921, as amended.

A review or appeal was taken by the Collector of Revenue to the Nineteenth...

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