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CITIES SERVICE OIL COMPANY v. CARTER

No. 47550.

175 So.2d 288 (1965)

247 La. 974

CITIES SERVICE OIL COMPANY v. O. B. CARTER, Sheriff and Tax Collector Cameron Parish.

Supreme Court of Louisiana.

Rehearing Denied June 7, 1965.

Attorney(s) appearing for the Case

G. Allen Kimball, Lake Charles, for plaintiff-appellant.

Frank T. Salter, Jr., Dist. Atty., J. B. Jones, Jr., Asst. Dist. Atty., for defendant-appellee.

SUMMERS, Justice.

This suit is by Cities Service Oil Company, a property taxpayer within the Hackberry Recreation District of Cameron Parish, against the sheriff of that parish for the refund of taxes paid under protest and allegedly levied in violation of the due process provisions of the Federal and State Constitutions.

The maintenance tax in question was authorized by election within the Hackberry Recreation District on September 17, 1960.

Originally...

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