Saia Motor Freight Lines, Inc., in these consolidated cases, challenges the constitutionality of LSA-R.S. 47:462(A)(5), a statute creating tax classifications applicable to certain carriers. The thrust of the challenge is that insofar as the statute fixes rate classifications by domicile it is arbitrary and unreasonable. We do not agree.
R.S. 47:462(A)(5) defines "Class 5" vehicles which are...
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