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GULF STATES UTILITIES CO. v. TRAIGLE

No. 55399.

310 So.2d 78 (1975)

GULF STATES UTILITIES CO. and Beaumont Car Leasing Corp., Plaintiffs-Appellants, v. Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana, Defendant-Appellee.

Supreme Court of Louisiana.

Dissenting Opinion March 7, 1975.

Rehearing Denied March 31, 1975.

Attorney(s) appearing for the Case

Eugene R. Groves, Taylor, Porter, Brooks & Phillips, Baton Rouge, for plaintiffs-appellants.

James W. Murray, Baton Rouge, for defendant-appellee.

Dissenting Opinion of Justice Summers March 7, 1975.

TATE, Justice.

The plaintiff-taxpayers paid certain motor vehicle registration license fees under protest and then filed this suit to obtain refund of them. La.R.S. 47:1576. The taxpayers appeal the dismissal of their suit.

The taxpayers resist the imposition of a fee of $10.00 per vehicle, based upon issuance of "commercial" license plates to them, and insist that the correct license fee assessed...

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