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PARISH OF EAST BATON ROUGE v. VARNADO

No. 5852.

153 So.2d 100 (1963)

PARISH OF EAST BATON ROUGE v. Gerald M. VARNADO, d/b/a Lone Oak Esso.

Court of Appeal of Louisiana, First Circuit.

May 3, 1963.

Attorney(s) appearing for the Case

Cobb & Brewer by Arthur Cobb, Baton Rouge, for appellant.

R. Gordon Kean, Parish Atty., and J. Dawson Gasquet, Asst. Parish Atty., by

J. Dawson Gasquet, Baton Rouge, for appellees.

Before ELLIS, LOTTINGER, HERGET, LANDRY and REID, JJ.

LOTTINGER, Judge.

This appeal concerns the right of a taxpayer to recover, or be given credit for, taxes paid through error. The suit originated as an action by the Parish of East Baton Rouge against the defendant for the 1962 occupational license tax in the amount of $90.00. The defendant admits that the amount claimed is correct but claims a $50.00 credit against same as the result of erroneously overpaying his 1961 license tax in that amount. The Lower Court rendered...

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