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VILLAGE OF VARNADO v. VARNADO VOLUNTEER FIRE DEPARTMENT, INC.

No. 89 CA 0586.

563 So.2d 946 (1990)

VILLAGE OF VARNADO v. VARNADO VOLUNTEER FIRE DEPARTMENT, INC.

Court of Appeal of Louisiana, First Circuit.

May 30, 1990.

Attorney(s) appearing for the Case

John N. Gallaspy, Bogalusa, for plaintiff-appellant Village of Varnado.

William J. Burris, Franklinton, for defendant-appellee Volunteer Fire Dept. of Varnado et al.

Before COVINGTON, C.J., and WATKINS and DOHERTY, JJ.

LEWIS S. DOHERTY, Judge Pro Tem.*

The Village of Varnado (plaintiff) filed suit against the Varnado Volunteer Fire Department, Inc. (defendant)1 to recover funds disbursed to and held by defendant pursuant to LSA-R.S 22:1580-1587. LSA-R.S. 22:1583 levies a tax on foreign fire insurers amounting to two percent of premiums received from business written in Louisiana. LSA-R.S. 22:1581 provides a scheme by which...

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