Legal Opinion
D & A Construction Co. v. Jefferson Davis Parish School Board
Supreme Court of Louisiana
Decided November 6, 1967No. 48574PublishedCited by 4 opinions
1Opinion of the Court
McCALEB, Justice.
Plaintiff instituted this suit to recover $528.76, representing use taxes paid under protest to Jefferson Davis Parish School Board during 1966. These taxes were levied by the Parish School Board, pursuant to a parish sales and use tax ordinance which became effective January 1, 1966, on the use of a bulldozer and dragline which plaintiff had brought into Jefferson Davis Parish to fulfill a contract with Union Oil Company. The basis of the claim for a refund is that the Tax Administrator for the School Board acted illegally by applying retroactively, and in a discriminatory…
2Cases cited2 opinions
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- Collector of Revenue v. Pioneer Bank & Trust Co.Supreme Court of Louisiana · 1965
3Cited by4 opinions
- Burmaster v. Plaquemines Parish GovernmentSupreme Court of Louisiana · 2008
- Colonial Pipeline Co. v. MoutonSupreme Court of Louisiana · 1969
- D. & A. Construction Co. v. Jefferson Davis Parish School BoardLouisiana Court of Appeal · 1968
- Chicago Bridge & Iron Co. v. Collector of RevenueLouisiana Court of Appeal · 1974