PONDER, Justice.
The defendant is appealing from a judgment rendered in a summary proceeding condemning him to pay a tax of $20 plus a penalty of $500, interest and attorney's fees.
It appears that the defendant imported 25 cartons of cigarettes during the month of March, 1954 and consumed them without affixing the stamps and paying the tax as provided for in LSA-R.S. 47:841 et seq.
The defendant, in a motion interposed in the lower court to plaintiff...
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