Case Name: Joseph N. TRAIGLE, Collector of Revenue, Department of Revenue, State of Louisiana, Plaintiff-Appellee, v. P. P. G. INDUSTRIES, INC., Defendant-Appellant
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 1975-10-03
Citations: 321 So. 2d 541
Docket Number: No. 4995
Parties: Joseph N. TRAIGLE, Collector of Revenue, Department of Revenue, State of Louisiana, Plaintiff-Appellee, v. P. P. G. INDUSTRIES, INC., Defendant-Appellant.
Judges: Before FRUGÉ, HOOD, MILLER, DO-MENGEAUX and WATSON, JJ.
Reporter: Southern Reporter, Second Series
Volume: 321
Pages: 541–544

Head Matter:
Joseph N. TRAIGLE, Collector of Revenue, Department of Revenue, State of Louisiana, Plaintiff-Appellee, v. P. P. G. INDUSTRIES, INC., Defendant-Appellant.
No. 4995.
Court of Appeal of Louisiana, Third Circuit.
Oct. 3, 1975.
Rehearing Denied Nov. 13, 1975.
Writ Refused Jan. 9, 1970.
Stockwell, St. Dizier, Sievert & Viccellio by William E. Shaddock and Scott J. Pias, Lake Charles, for defendant-appellant.
Gerald LeVan, Baton Rouge, and Pugh & Nelson by Robert G. Pugh, Shreveport, for plaintiff-appellee.

Opinion:
ON REARGUMENT
Before FRUGÉ, HOOD, MILLER, DO-MENGEAUX and WATSON, JJ.
WATSON, Judge.
This appeal was reargued to a panel of five judges, pursuant to an order of the Louisiana Supreme Court. 317 So.2d 625 (La.1975).
We continue to adhere to the views expressed in our original opinion, 315 So.2d 859, and for the reasons assigned therein the judgment of the trial court is reversed and plaintiff's petition is dismissed.
Costs insofar as provided by law are taxed against the Collector of Revenue.
Reversed.
MILLER, J., dissents and assigns written reasons and voted for rehearing and assigns reasons.
FRUGÉ, J., dissents and voted for rehearing for reasons assigned in his two dissents herein.