Cooper v. One White Model 1950 Motor Tractor

LE BLANC, Justice.

This is an in rem action on a rule brought by the Collector of Revenue for the State of Louisiana for the sale and forfeiture of a “White” motor tractor and a “Fruehauf” semi-trailer allegedly used to import for sale, into this State, unstamped, untaxed cigarettes without permit as required by LSA-R.S. 47:862. The proceeding is authorized by the provisions of LSA-R.S. 47:863. An attorney at law was appointed to represent the owner of the tractor and trailer. The owner then appeared in Court through his own counsel and resisted the rule on grounds set out in his answer and…