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McELVEEN v. CALCASIEU PARISH POLICE JURY

No. 83-272.

443 So.2d 666 (1983)

Wayne McELVEEN, Sheriff of Calcasieu Parish, Plaintiff-Appellee, v. CALCASIEU PARISH POLICE JURY and The Parish of Calcasieu, Defendants-Appellants.

Court of Appeal of Louisiana, Third Circuit.

Writ Denied January 27, 1984.

Attorney(s) appearing for the Case

Michael H. Bercier, Lake Charles, for defendants-appellants.

William J. Doran, Baton Rouge, for intervenor-appellee.

Wallace A. Hunter, Baton Rouge, amicus curiae.

Fred A. Book, Jr., of Book & Thibodeaux, Lake Charles, for plaintiff-appellee.

Before FORET, STOKER and YELVERTON, Judges.

STOKER, Judge.

The issue in this suit is whether the Sheriff of Calcasieu Parish is the only official legally authorized to collect the occupational license tax levied by Calcasieu Parish. The Calcasieu Parish Police Jury passed an ordinance in which it designated the Parish Treasurer as the official collector of the parish occupational license taxes. Plaintiff, Wayne McElveen, Sheriff of Calcasieu Parish, contends that this action is both in violation of statutory...

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