Ford Motor Credit Co. v. Louisiana Tax Commission

SARTAIN, Judge.

This is an appeal from a judgment rendered favorably to the Louisiana Tax Commission which dismissed plaintiff’s suit in the District Court on a peremptory exception of no right of action.

Ford Motor Credit Company has challenged certain tax assessments for the year 1969 made against their intangible credits at the direction of the defendant Tax Commission and implemented by the ex-officio tax collectors in the six parishes of this State in which plaintiff does business. The record indicates that Ford Motor Credit Company was assessed ad valorem taxes upon its 1968 accounts…