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FIRST NAT. BANK v. CITY OF NEW ORLEANS

No. 89-CA-2426.

555 So.2d 1345 (1990)

FIRST NATIONAL BANK OF COMMERCE v. The CITY OF NEW ORLEANS, et al.

Supreme Court of Louisiana.

Rehearing Denied March 8, 1990.

Attorney(s) appearing for the Case

Galen S. Brown, M. Lizabeth Talbott, Lamothe & Hamilton, Okla Jones, II, City Atty., William D. Aaron, Chief Deputy City Atty., Dan Zimmerman, Asst. City Atty., for defendant-appellant.

Thomas C. Keller, Edward D. Wegmann, for plaintiff-appellee.

MARCUS, Justice.

The City of New Orleans in 1983 assessed an ad valorem tax against the shares of stock of First National Bank of Commerce and Bank of New Orleans and Trust Company, as well as other local banks,1 pursuant to La.R.S. 47:1967. First National Bank of Commerce and the Bank of New Orleans and Trust Company paid the bank share tax under protest, claiming that the tax was invalid because it did not provide a deduction for tax...

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