Board of Com'rs of Atchafalaya Basin Levee Dist. v. C. Lagarde Co.

The majority opinion and decree is so lacking in precedent, and so far-reaching and disastrous in its effect upon the governmental agencies and administrative boards of this state, that I feel compelled to record my dissent.

In our original opinion and decree, we recognized the constitutionality and legality of the tax on the sugar and molasses manufactured by the defendant.

We likewise held that, when the defendant removed the sugar and molasses from the parish without paying the tax, thus depriving the levee board of its lien and privilege, said defendant became responsible for the statutory…