Stream v. Louisiana State Collector of Revenue

TATE, Justice.

The plaintiff taxpayers sue to recover Louisiana income taxes paid under protest for the year 1971, pursuant to La.R.S. 47:1576, alleging the unconstitutionality of La.R.S. 47:55(5) as enacted by Act 258 of 1970.1 The district court rendered judgment in favor of the State Collector of Revenue, upholding the constitutionality of the challenged act. The appeal to the court of appeal was transferred to this court, 288 So.2d 926 (La.App. 1st Cir. 1973), since the case is appealable directly to this court, as the constitutionality of a tax is herein contested. La. Const. Art. 7,…