Case Name: NEW ORLEANS TERMINAL COMPANY, Plaintiff-Appellant, v. Alwynn J. CRONVICH, Sheriff and Ex Officio Tax Collector, Defendant-Appellee
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1975-06-23
Citations: 315 So. 2d 623
Docket Number: No. 55851
Parties: NEW ORLEANS TERMINAL COMPANY, Plaintiff-Appellant, v. Alwynn J. CRONVICH, Sheriff and Ex Officio Tax Collector, Defendant-Appellee.
Judges: BARHAM, J., takes no part.
Reporter: Southern Reporter, Second Series
Volume: 315
Pages: 623–624

Head Matter:
NEW ORLEANS TERMINAL COMPANY, Plaintiff-Appellant, v. Alwynn J. CRONVICH, Sheriff and Ex Officio Tax Collector, Defendant-Appellee.
No. 55851.
Supreme Court of Louisiana.
June 23, 1975.
Benjamin R. Slater, Jr., John D. Wogan, Monroe & Lemann, for plaintiff-appellant.
Nathan Greenberg, Greenberg & Dallam, Gretna, A. Rudy Eason, Parish Atty., for defendant-appellee.

Opinion:
TATE, Justice.
The plaintiff raailway sues to recover taxes levied by a Jefferson Parish ordinance. In a companion suit decided this date, we have held this ordinance to be unconstitutional. Southern Pacific Transportation Co. v. Parish of Jefferson, 315 So.2d 619. Accordingly, the plaintiff is entitled to the refund of taxes paid by it under protest, plus interest thereon as provided by law.
The record contains the stipulated amounts paid under protest as of September 3, 1974. However, the stipulation also provides that no separate or additional proceedings are required to recover additional taxes paid under protest after the date of the stipulation.
The amount of the taxes paid in 1975 is not found in the record. However, upon our declaration that the ordinance is unconstitutional, the plaintiff is entitled (pursuant to the stipulation) to recover these taxes too.
Accordingly, the preferable procedure indicated is to remand this case to the district court for it to enter judgment in favor of the plaintiff for refund of the total amount of the taxes paid under protest to which the plaintiff is entitled.
We therefore reverse the judgment of the district court dismissing the plaintiff's suit, and we remand this case to the district court for it to enter judgment ordering refund of the taxes paid under protest consistent with our ruling herein. The defendant is taxed with any costs of these proceedings for which he is not exempt by law.
Reversed and remanded.
BARHAM, J., takes no part.