Case ID: so2d_72/html/0754-01.html
Source: Caselaw Access Project
Author: {"author": "GLADNEY, Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

COLLECTOR OF REVENUE, State of Louisiana, Plaintiff-Appellant, v. F. M. RUNDELL, d/b/a Rundell’s Chicken Loaf Restaurant, Defendant-Appellee.
    No. 8029.
    Court of Appeal of Louisiana. Second Circuit.
    Dec. 29, 1953.
    On Rehearing May 26, 1954.
    Clyde C. Russell, Jena, for appellant.
    Vincent Hazleton, Alexandria, for ap-pellee.
   GLADNEY, Judge.

This action presents a summary proceeding by the Collector of Revenue, State of Louisiana, for the purpose of collecting sales taxes. The issues herein presented are identical with those presented in Collector of Revenue v. Rundell, La.App., 72 So.2d 749. For the reasons and findings set out in that opinion, the motion to dismiss the appeal is denied, the exception of no cause or right of action and plea of prescription filed herein are overruled, and the case is remanded for further proceedings not inconsistent with the views herein expressed. The taxation of costs to await a final determination of-the case..

On Rehearing

Our ruling as announced this day in Collector of Revenue v. Rundell, La.App., 72 So.2d 749, presents identical issues and controls our decision on defendant’s application for rehearing herein.

Our original decree is, therefore, reinstated and made the judgment of this court, from which it follows that the exception of no cause or right of action is overruled and the case remanded for further proceedings not inconsistent with the views expressed by this court.

HARDY, J., dissents.