TRAIGLE v. FAIRGROUNDS CORPORATION

No. 5834.

288 So.2d 409 (1974)

Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana, v. FAIRGROUNDS CORPORATION.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied February 6, 1974.

Writ Refused April 5, 1974.


Attorney(s) appearing for the Case

James F. Abadie, Baton Rouge, for plaintiff-appellant.

Felix W. Gaudin, James J. Grevemberg and John J. Cummings, III, New Orleans, for defendant-appellee.

Before BOUTALL and SCHOTT, JJ., and BAILES, J. Pro Tem.


SCHOTT, Judge.

The Collector of Revenue has appealed from a judgment maintaining an exception of no cause of action and dismissing his claim for sales taxes and occupational license taxes pursuant to LSA-R.S. 47:301 et seq. and 47:341 et seq. respectively.

Defendant's exception was based upon the exemption afforded by LSA-R.S. 4:168:

"The license fees, commissions, and taxes imposed in this Part are in lieu...

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