Ethyl Corp. v. Collector of Revenue

351 So.2d 1290 (1977)

ETHYL CORPORATION

v.

COLLECTOR OF REVENUE.

No. 11543.

Court of Appeal of Louisiana, First Circuit.

October 17, 1977.

Rehearing Denied November 21, 1977.

Writ Refused January 11, 1978.

Terry D. Hubbs, Baton Rouge, of counsel for plaintiff appellee, Ethyl Corp.

Robert R. Rainer, David L. Dawson, Jr., Allen J. Bergeron, Jr., Baton Rouge, of counsel for defendant appellant, Collector of Revenue.

Before LOTTINGER, EDWARDS and PONDER, JJ.

LOTTINGER, Judge.

This case presents only a question of law, namely, the construction and/or interpretation to be given to LSA-R.S. 47:7, as amended by…