CLAIBORNE SALES COMPANY v. COLLECTOR OF REVENUE

No. 42981.

99 So.2d 345 (1957)

233 La. 1061

CLAIBORNE SALES COMPANY, Inc. v. COLLECTOR OF REVENUE. Rufus W. FONTENOT, Collector of Revenue, State of Louisiana, v. CLAIBORNE SALES COMPANY, Inc.

Supreme Court of Louisiana.

Rehearing Denied January 9, 1958.


Attorney(s) appearing for the Case

Hollingsworth B. Barret, Shreveport, for petitioner-appellant.

George C. Gibson, New Orleans, Robert L. Roland, Levi A. Himes, Chapman L. Sanford, Baton Rouge, for appellee.


PONDER, Justice.

In these consolidated suits, the Claiborne Sales Company, Incorporated, is contesting an assessment made by the Collector of Revenue for sales tax during the period beginning January 1, 1951 through August 31, 1953, in the amount of $9,469.03, penalties, and interest.

The only question in dispute is whether or not the tax is due and whether or not penalties should be assessed under the facts in this case.

The Claiborne Sales Company...

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