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

No. 2276.

207 So.2d 542 (1968)

D. & A. CONSTRUCTION COMPANY, Plaintiff-Appellee, v. JEFFERSON DAVIS PARISH SCHOOL BOARD, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

March 6, 1968.


Attorney(s) appearing for the Case

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

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

Before CULPEPPER, SAVOY, and LEAR, JJ.


LEAR, Judge.

This is a suit to determine the validity of a tax assessment on a dragline and tractor owned by petitioner and for the refund of Five Hundred Twenty-eight Dollars and Seventy-six Cents ($528.76) which petitioner paid to defendant, under protest, as an assessed "use" tax, which defendant claims was legally assessed under that ordinance entitled, "Jefferson Davis Parish School Board General Sales and Use Tax....

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