State v. Pittsburgh Testing Laboratory Corp.

PONDER, Justice.

The Director of Revenue of the State of Louisiana brought a rule against the Pittsburgh Testing Laboratory Corporation to show cause why it should not be ordered t.o pay an occupational license tax in the sum of $630, covering the years 1938, 1939 and 1940 with 2% per month interest, as penalties, and 10% attorney’s fees on principal and interest. The plaintiff also asked that a lien and privilege on all the property of the defendant be recognized and enforced in behalf of the State. In defense to the rule, the defendant denied the indebtedness and claimed that it was exempt…