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TRAIGLE v. PARISH OF CALCASIEU

No. 4545.

296 So.2d 411 (1974)

Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana, Plaintiff-Appellee-Appellant, v. The PARISH OF CALCASIEU, Defendant-Appellee, and Consolidated Aluminum Corporation (Formerly Gulf Coast Aluminum Corporation), Defendant-Appellant-Appellee.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied June 26, 1974.

Attorney(s) appearing for the Case

Stockwell, St. Dizier, Sievert & Viccellio by Fred H. Sievert, Jr., Lake Charles, for defendant-appellant-appellee.

Mengis, Roberts, Durant & Carpenter by Warren L. Mengis, Baton Rouge, for plaintiff-appellee-appellant.

Kantrow, Spaht, Weaver & Walter by Paul H. Spaht, Baton Rouge, for defendant-appellee.

Before CULPEPPER, MILLER and WATSON, JJ.

WATSON, Judge.

This is a summary proceeding filed under the provisions of LSA-R.S. 47:1574. The Collector of Revenue for the State of Louisiana, hereinafter referred to as "the Collector", ruled defendants, the Parish of Calcasieu, hereinafter referred to as "the Parish", and Consolidated Aluminum Corporation, formerly Gulf Coast Aluminum Corporation, hereinafter referred to as "Conalco", into court to show cause why they should not be condemned to pay sales and use...

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