Colonial Pipeline Co. v. Mouton

SANDERS, Justice.

This is a suit for a refund of corporation franchise taxes1 paid under protest. Before us is a motion of Colonial Pipeline Company to dismiss the appeal on the ground this Court is without appellate jurisdiction. Opposing the motion, the appellant relies upon Article VII, Section 10, subpar. (1) of the Louisiana Constitution, which grants this Court appellate jurisdiction in:

“Cases in which the constitutionality or legality of any tax, local improvement assessment, toll or impost levied by the state or by any parish, municipality, board or subdivision of the state is contested