DIXON, Justice.
Plaintiff school board sued the defendants—a contractor and owner—to collect unpaid sales and use taxes. In the trial court there was judgment dismissing the demands against the owner (South Louisiana Port Commission) and casting the contractor (Marbury-Pattillo Construction Company, Inc.) for $12,338.00 for delinquent taxes, $786.00 as interest and $1,312.00 as attorney's fees. The Court of Appeal amended and affirmed
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