Morgan & Lindsey, Inc. v. Louisiana State Board of Health

HENRY F. TURNER, Judge pro tern.

This is a suit for a refund of taxes paid’, to defendant, The Louisiana State Board of *561Health, under protest. It is brought pursuant to LSA-R.S. 47:1575, 1576, and 2110.

The plaintiff, Morgan & Lindsey, Inc., owns and operates 65 retail stores in the State of Louisiana. They sell bedding and upholstered furniture in each of these stores.

The defendant Board of Health has required plaintiff to buy bedding and upholstered furniture licenses for each one of these stores for the year 1964. The cost of the licenses is $10.00 each. Plaintiff paid the $650.00 claimed…