State v. City Sav. Bank & Trust Co.

This is a proceeding by rule to collect from defendant license taxes for the years 1926, 1927, and 1928 for conducting, during those years, the business of operating an office building in Shreveport.

The building, which it is alleged is operated as an office building, is one owned by defendant. The lower part of the building is used by it for its banking business proper, and the upper part, which its present needs do not require, is leased to various persons for offices. Defendant provides water and heat and also janitor and elevator service for its own use and that of its tenants. The…