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BARTLETT v. COLLECTOR OF REVENUE

No. 4338.

285 So.2d 346 (1973)

T. R. BARTLETT, d/b/a South Rapides Gravel Company, Plaintiff-Appellee, v. COLLECTOR OF REVENUE, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied December 7, 1973.

Attorney(s) appearing for the Case

Golden Mills, Baton Rouge, for defendant-appellant.

Garrett & Ryland, by B. Dexter Ryland, Alexandria, for plaintiff-appellee.

Before FRUGE, SAVOY and DOMENGEAUX, JJ.

SAVOY, Judge.

T. R. Bartlett d/b/a South Rapides Gravel Company is engaged in the business of mining sand and gravel on lands in the Kisatchie National Forest, located under a lease from the Federal Government. On May 20, 1969, the Collector of Revenue for the State of Louisiana mailed Bartlett a notice of assessment for Louisiana severance tax, for removal of gravel from said lease for a stated period in the sum of $1,603.98 together with penalty and interest on...

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