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TRAIGLE v. AMERICAN BANK & TRUST CO.

No. 11092.

343 So.2d 253 (1977)

Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana v. AMERICAN BANK AND TRUST COMPANY.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied March 21, 1977.

Writ Refused May 26, 1977.

Attorney(s) appearing for the Case

William Steven Mannear, Baton Rouge, of counsel, for Joseph N. Traigle, Collector of Revenue, State of Louisiana.

Theodore L. Jones, Baton Rouge, of counsel, for American Bank and Trust Co.

Before ELLIS, CHIASSON and PONDER, JJ.

ELLIS, Judge.

This is a suit by Joseph N. Traigle, Collector of Revenue for the State of Louisiana, to compel the American Bank & Trust Company to comply with a subpoena duces tecum issued to it and to collect certain occupational license taxes allegedly due by American. An exception of no cause of action was filed to the merits of the case by the defendant. After a hearing, the trial court sustained the exception and dismissed the suit, and plaintiff has appealed...

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