State v. Gentilly Route Sixty-One Co.

This is a summary proceeding brought by the State of Louisiana for the purpose of collecting from Gentilly Route Sixty-one Company, Inc., franchise taxes claimed to be due for the years 1933 and 1934, with penalties, costs and attorneys' fees. The petition was filed on December 30th, 1941, and the defendant corporation has specially pleaded the prescription of three years as established by the constitutional amendment to Section 19 of Article XIX of the Constitution of 1921, which amendment, as Act 35 of 1938, was approved by the people of the State on November 8th, 1938. The plea of…