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CENTRAL MARINE SERVICE, INC. v. COLLECTOR OF REVENUE

Nos. 1337, 1336.

162 So.2d 81 (1964)

CENTRAL MARINE SERVICE, INC. v. COLLECTOR OF REVENUE of the State of Louisiana. CANAL BARGE CO., Inc. v. COLLECTOR OF REVENUE of the State of Louisiana.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied April 6, 1964.

Writ Refused May 27, 1964.

Attorney(s) appearing for the Case

Jones, Walker, Waechter, Poitevent, Carrere & Denegre and Joseph Bernstein, New Orleans, for plaintiffs and appellants.

Levi A. Himes, Baton Rouge, for defendant and appellee.

Before McBRIDE, YARRUT and TURNER, JJ.

McBRIDE, Judge.

On July 2, 1962, the Collector of Revenue of the State of Louisiana under LSA-R.S. 47:1564 assessed Canal Barge Company Inc., a Louisiana corporation domiciled and doing business in New Orleans, for a tax of $6,151.90, plus interest, based on the rental paid for certain barges which was levied pursuant to LSA-R.S. 47:302; on June 23, 1958, the Collector levied a similar assessment amounting to $6,368.55, with interest, against Central Marine Service...

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