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COLLECTOR OF REVENUE v. F & H EQUIPMENT COMPANY

No. 9198.

119 So.2d 631 (1960)

COLLECTOR OF REVENUE, State of Louisiana, Plaintiff-Appellant, v. F & H EQUIPMENT COMPANY, Inc., Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied April 28, 1960.

Attorney(s) appearing for the Case

Richard Alsina Fulton, Emmett E. Batson, Frederick S. Haygood, Levi A. Himes, Chapman L. Sanford, Baton Rouge, for appellant.

Johnston & Johnston, Shreveport, for appellee.

GLADNEY, Judge.

The Collector of Revenue for the State of Louisiana instituted a summary proceeding in accordance with the provisions of LSA-R.S. 47:1574 for the collection of use taxes, statutory penalties, interest and attorney's fees allegedly due under LSA-R. S. 47:301 et seq. The petition prayed for the issuance of a rule nisi and for judgment for taxes with recognition of the statutory lien therefor. Attached to the petition was an affidavit as to the correct...

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