MARCUS, Justice.
On December 21, 1972, the Attorney General of Louisiana instituted this suit against the Council of the City of New Orleans [hereinafter referred to as the Council] and New Orleans Public Service, Incorporated [hereinafter referred to as NOPSI], seeking a declaratory judgment that the late charge provided in the rate schedules promulgated by NOPSI and approved by resolution of the Council for utility services and the city tax collected thereon were...
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