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DIAMOND M. DRILLING CO. v. COLLECTOR OF REVENUE

No. 7054.

349 So.2d 337 (1975)

DIAMOND M. DRILLING COMPANY, and High Seas, Inc. v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, Fourth Circuit.

May 23, 1975.

MANDAMUS

Relator's application being considered and it appearing that:

1. Relator, the Collector of Revenue, on March 6 and March 29, 1974, sent a notice to respondents "of his purpose to assess" certain amounts pursuant to LSA-R.S. 47:1562; 2. Thereafter respondents paid a portion of the taxes proposed to be assessed but made no protest pursuant to R.S. 47:1563 within the fifteen (15) day period provided for therein; 3. On May 9, 1974...

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