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LOUISIANA & ARKANSAS RAILWAY COMPANY v. GOSLIN

No. 54438.

300 So.2d 483 (1974)

LOUISIANA & ARKANSAS RAILWAY COMPANY et al., Plaintiffs-Appellants, v. James M. GOSLIN, Sheriff, Defendant-Appellee, Red River Waterway Commission, Intervenor-Appellee.

Supreme Court of Louisiana.

Rehearing Denied October 11, 1974.

Attorney(s) appearing for the Case

W. Scott Wilkinson, Wilkinson, Carmody & Peatross, Shreveport, for plaintiffs-appellants.

Robert G. Pugh, Pugh & Nelson, A. Mills McCawley, Asst. Atty. Gen., Clarence L. Yancey, Cook, Clark, Egan, Yancey & King, Shreveport, for defendants-appellees.

TATE, Justice.

The plaintiff railroad companies sue to recover property taxes paid by them under protest. We previously reversed the dismissal of the suit on an exception of no cause of action. 258 La. 530, 246 So.2d 852 (1971). On the remand, the district court rejected the plaintiffs' claims on the merits, and they again appeal.

The plaintiffs attack as invalid a two-mill ad valorem tax...

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