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PUTCH v. COLLECTOR OF REVENUE

No. 12417.

299 So.2d 809 (1974)

Nick PUTCH et al., Plaintiffs-Appellees, v. COLLECTOR OF REVENUE For the State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

September 4, 1974.

Attorney(s) appearing for the Case

Robert R. Rainer, Baton Rouge, for defendant-appellant.

Peters, Ward & Miller by Hugh T. Ward, Shreveport, for plaintiffs-appellees.

Before AYRES, BOLIN, PRICE, HALL and WILLIAMS, JJ.

HALL, Judge.

This court granted certiorari to review a judgment of the First Judicial District Court for Caddo Parish overruling the defendant Collector of Revenue's declinatory exception of improper venue in an action brought pursuant to LSA-R.S. 47:1576 against the Collector to recover sales taxes paid under protest. The issue to be decided is the proper venue of such an action.

Plaintiffs, ten of whom are domiciled in Caddo Parish, one of whom is domiciled...

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