AYRES, Judge.
Plaintiff, a resident of the City of Ruston, wherein he maintains his domicile and principal place of business, is an electrical contractor licensed by the State through the State Licensing Board for Contractors. To enable him to pursue and perform the duties of his profession or business and to qualify him therefor, plaintiff had caused himself to be assessed with and had paid to the City of Ruston a licensing tax, or fee, prescribed for the year 1972...
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