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D & A CONSTRUCTION CO. v. JEFFERSON DAVIS PARISH SCH. BD.

No. 48574.

203 So.2d 712 (1967)

251 La. 257

D & A CONSTRUCTION COMPANY v. JEFFERSON DAVIS PARISH SCHOOL BOARD.

Supreme Court of Louisiana.

November 6, 1967.

Attorney(s) appearing for the Case

Marcantel & Cassidy, Bernard N. Marcantel, Jennings, for defendant-appellant.

Kibbe, Edwards, Cooper & Sonnier, Silas B. Cooper, Jr., Abbeville, for plaintiff-appellee.

McCALEB, Justice.

Plaintiff instituted this suit to recover $528.76, representing use taxes paid under protest to Jefferson Davis Parish School Board during 1966. These taxes were levied by the Parish School Board, pursuant to a parish sales and use tax ordinance which became effective January 1, 1966, on the use of a bulldozer and dragline which plaintiff had brought into Jefferson Davis Parish to fulfill a contract with...

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