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SOUTHLAND CORP. v. COLLECTOR OF REV., FOR STATE

No. 56280.

318 So.2d 23 (1975)

The SOUTHLAND CORPORATION, Plaintiff-Appellee, v. The COLLECTOR OF REVENUE, FOR the State of LOUISIANA, Defendant-Appellant.

Supreme Court of Louisiana.

September 5, 1975.

Attorney(s) appearing for the Case

Edwin M. Callaway, Baton Rouge, for defendant-appellant.

John S. Thibaut, Jr., Thibaut & Thibaut, Baton Rouge, for plaintiff-appellee.

On Motion To Dismiss The Appeal

TATE, Justice.

Pursuant to the plaintiff Southland's prayer, the district court gave judgment declaring unconstitutional an amendment by Act 414 of 1974 to La.R.S. 47:842(5) (1950). The statute so amended establishes and regulates the collection of a tobacco tax. La.R.S. 47:841-869 (1950). The defendant Collector appeals to this Court.

The final judgment was rendered on March 11, 1975, after the effective date...

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