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AGERTON v. CITY OF LAKE CHARLES

No. 4074.

273 So.2d 353 (1973)

E. Lee AGERTON, Collector of Revenue, Plaintiff and Appellant, v. CITY OF LAKE CHARLES et al., Defendants and Appellees.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied March 7, 1973.

Writ Refused April 19, 1973.

Attorney(s) appearing for the Case

Litton & Abadie by James F. Abadie, and Robert L. Royer, Baton Rouge, for plaintiff and appellant.

McHale & Bufkin by Louis D. Bufkin, Lake Charles, and John A. Stassi, II, New Orleans, for defendants and appellees.

Before SAVOY, CULPEPPER and MILLER, JJ.

CULPEPPER, Judge.

This is a "Rule for Taxes" by summary proceeding under LSA-R.S. 47:1574. The Collector of Revenue contends defendants owe severance taxes in the sum of $162,441.36 plus interest, penalties and attorney's fees, on 3,605,654 tons of sand dredged from the bottom of Lake Charles and used as fill material in the reclamation of another portion of the lake, during the period from December 1, 1967 through December 31, 1968. From a judgment on the merits...

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