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JANES BROS., INC. v. PERRY

No. 11294.

229 So.2d 147 (1969)

JANES BROS., INC., Plaintiff-Appellant, v. Hughie PERRY, Sheriff and Tax Collector of Morehouse Parish, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied January 6, 1970.

Attorney(s) appearing for the Case

Hamilton & Carroll, by Donald K. Carroll, Oak Grove, for plaintiff-appellant.

Joe Rolfe White, Bastrop, for defendant-appellant.

Before AYRES, DIXON and WILLIAMS, JJ.

DIXON, Judge.

Plaintiff seeks to recover, pursuant to R.S. 47:2110, ad valorem taxes paid under protest for 1967 and 1968. Plaintiff appeals from the judgment rendered denying the return of the 1967 taxes, and defendant appeals from the judgment ordering the return of the 1968 taxes.

Plaintiff is a corporation domiciled in West Carroll Parish, engaged, according to the record, exclusively in agriculture and in clearing...

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