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ETHYL CORP. v. COLLECTOR OF REVENUE

No. 11543.

351 So.2d 1290 (1977)

ETHYL CORPORATION v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 21, 1977.

Writ Refused January 11, 1978.

Attorney(s) appearing for the Case

Terry D. Hubbs, Baton Rouge, of counsel for plaintiff appellee, Ethyl Corp.

Robert R. Rainer, David L. Dawson, Jr., Allen J. Bergeron, Jr., Baton Rouge, of counsel for defendant appellant, Collector of Revenue.

Before LOTTINGER, EDWARDS and PONDER, JJ.

LOTTINGER, Judge.

This case presents only a question of law, namely, the construction and/or interpretation to be given to LSA-R.S. 47:7, as amended by Act 12, 1973 Extraordinary Session.

The facts are not in dispute. Ethyl Corporation (Ethyl) owns and operates a plant in East Baton Rouge Parish, Louisiana. Gulf States Utilities Company (GSU) also owns and operates a plant approximately 1,000 feet from Ethyl, which GSU plant burns natural gas in the creation...

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