Case Name: COMMERCIAL NATIONAL BANK OF SHREVEPORT et al. v. LOUISIANA TAX COMMISION et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1932-05-23
Citations: 175 La. 149
Docket Number: No. 31233
Parties: COMMERCIAL NATIONAL BANK OF SHREVEPORT et al. v. LOUISIANA TAX COMMISION et al.
Judges: ROGERS, J., takes no part.
Reporter: Louisiana Reports
Volume: 175
Pages: 149–151

Head Matter:
143 So. 32
COMMERCIAL NATIONAL BANK OF SHREVEPORT et al. v. LOUISIANA TAX COMMISION et al.
No. 31233.
May 23, 1932.
Rehearing Denied June 20, 1932.
Lewell C. Butler, J. P. Wallace, and Barks-dale, Bullock, Warren, Clark & Van Hook, all of Shreveport, for appellant.
Aubrey M. Pyburn, City Atty., of Shreveport, for appellee City of Shreveport.
Percy Saint, Atty. Gen., and Blanchard, Goldstein, Walker & O’Quin, of Shreveport, for appellees.

Opinion:
O'NIELL, C. J.
This is one of three suits brought by the three national banks in Shreveport to annul the taxes levied upon their shares of cap*ital stock, for the year 1930, under Act No. 14, Extra Session of' 1917, as amended by Act No. 116 of 1922 and Act No. 221 of 1928. The Commercial National Bank, one of the plaintiffs, paid the city taxes before bringing the suit and prayed for a refund of the money, on the ground that the payment was made in error. That part of the bank's demand was rejected on an exception of np cause of action; and the bank took this appeal from that judgment. On the trial of the main issue, the district judge held that the taxes were null; but on appeal the judgment was reversed and the plaintiffs' demands were rejected. See First National Bank et al. v. Louisiana Tax Commission et al., 175 La. 119, 143 So. 23, decided today.
For the reasons given in that case, the judgment appealed from in this case is affirmed.
ROGERS, J., takes no part.