CITY OF NEW ORLEANS v. BOARD OF COMMISSIONERS

No. 49881.

229 So.2d 69 (1969)

254 La. 981

CITY OF NEW ORLEANS v. The BOARD OF COMMISSIONERS OF the PORT OF NEW ORLEANS.

Supreme Court of Louisiana.

Rehearing Denied December 15, 1969.


Attorney(s) appearing for the Case

Alvin J. Liska, City Atty., King F. Nungesser, Jr., Asst. City Atty., for plaintiff-appellant.

Charles M. Lanier, Edward J. Gay III, Phelps, Dunbar, Marks, Claverie & Sims, New Orleans, for defendant-appellee.


McCALEB, Justice.

Proceeding by summary process, the City of New Orleans seeks to hold the Board of Commissioners of the Port of New Orleans (a state agency) liable for use taxes in the sum of $3,569.09 together with penalties, interest, attorneys fees and costs. The sum demanded, the City avers, is due as a tax liability for use taxes levied pursuant to Chapter 56, Section 56-20.1 of the Code of the City of New Orleans, as amended by Municipal Ordinance No. 3748...

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