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FONTENOT v. SEARCY & PFAFF, LTD.

No. 20329.

78 So.2d 204 (1955)

Rufus W. FONTENOT, Collector of Revenue for the State of Louisiana, v. SEARCY & PFAFF, Ltd.

Court of Appeal of Louisiana, Orleans.

Rehearing Denied March 14, 1955.

Attorney(s) appearing for the Case

Gibbons Burke, New Orleans, for defendant and appellant.

George C. Gibson, Baton Rouge, for plaintiff and appellee.

McBRIDE, Judge.

The Collector of Revenue proceeds by rule against Searcy & Pfaff, Ltd., a Louisiana corporation domiciled and doing business in New Orleans, for $1,224.67, plus interest, less certain credits, allegedly being the amount due for delinquent sales tax under Act 9 of 1948, LSA-R.S. 47:301 through LSA-R.S. 47:318, which levies a tax upon the sale at retail in Louisiana of each item or article of tangible property, and upon all sales of services as defined...

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