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LAFAYETTE PAR. SCH. BD. v. GENERAL TIRE & RUBBER CO.

No. 3428.

249 So.2d 350 (1971)

LAFAYETTE PARISH SCHOOL BOARD, Plaintiff-Appellee, v. The GENERAL TIRE AND RUBBER COMPANY, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

May 28, 1971.

Attorney(s) appearing for the Case

Davidson, Meaux, Onebane & Donohoe by Joseph Onebane, Lafayette, for defendant-appellant.

Mouton, Roy, Carmouche & Hailey by H. Purvis Carmouche, Jr., Lafayette, for plaintiff-appellee.

Before HOOD, CULPEPPER and DOMENGEAUX, JJ.

DOMENGEAUX, Judge.

Acting under the authority of R.S. 33:2737 and 33:2737.2, and after approval by a majority of the qualified electors of the parish at a special election held for that purpose, the Lafayette Parish School Board, plaintiff-appellee herein, adopted a "Sales and Use Tax Ordinance", levying a tax of one per cent upon sales at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property, and upon...

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