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COLLECTOR OF REVENUE v. GULF STATES UTILITIES CO.

No. 9588.

289 So.2d 367 (1973)

COLLECTOR OF REVENUE, State of Louisiana v. GULF STATES UTILITIES COMPANY.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied February 15, 1974.

Writ Refused April 11, 1974.

Attorney(s) appearing for the Case

Harold J. Brouillette, Marksville, for appellant.

Tom F. Phillips, Baton Rouge, for appellee.

Before LOTTINGER, BLANCHE and CRAIN, JJ.

BLANCHE, Judge.

This is a devolutive appeal by plaintiff in rule, Collector of Revenue, State of Louisiana (hereinafter referred to as "Collector"), from the judgment of the trial court dismissing plaintiff's rule against defendant in rule, Gulf States Utilities Company (hereinafter referred to as "Gulf States"), for a judgment for delinquent taxes, interest and attorney's fees. LSA-R.S. 47:1061 provides in part for the imposition of a two percent per annum tax upon...

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