Ortlieb Press, Inc. v. Mouton

BLANCHE, Judge.

Plaintiff, Ortlieb Press, Inc., is a Louisiana corporation doing business in the City of Baton Rouge. On November 26, 1968, the Department of Revenue of the State of Louisiana assessed plaintiff with a sales tax and a use tax which was paid by plaintiff under protest on May 1, 1969. On May 26, 1969, the plaintiff filed suit against the Collector of Revenue to have the foregoing assessment declared invalid and to recover the amounts which it claims had been erroneously assessed.

The Collector answered the suit and filed exceptions to defeat the action on the grounds that…