SAMUEL, Judge.
This is a suit by the State Tax Collector for the City of New Orleans and the City of New Orleans, as joint petitioners, for 1955 movable property ad valorem taxes.
The movable property upon which the tax allegedly was due consisted of a portion of the assets of General Truck Company, a commercial partnership composed of C. P. Simpson and Frederick Liberto which had been engaged in the business of truck sales and service in New Orleans. At the...
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