Legal Opinion
Central Marine Service, Inc. v. Collector of Revenue
Louisiana Court of Appeal
Decided March 2, 1964No. Nos. 1337, 1336PublishedCited by 4 opinions
1Opinion of the Court
McBRIDE, Judge.
On July 2, 1962, the Collector of Revenue ■of the State of Louisiana under LSA-R.S. 47:1564 assessed Canal Barge Company Inc., a Louisiana corporation domiciled and ■doing business in New Orleans, for a tax of ,$6,151.90, plus interest, based on the rental paid for certain barges which was levied pursuant to LSA-R.S. 47:302; on June 23, 1958, the Collector levied a similar assessment amounting to $6,368.55, with interest, against Central Marine Service, Inc., .also a Louisiana corporation domiciled and ■doing business in New Orleans. Said assessments were confirmed by the Board…
2Cases cited13 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- United States v. HvoslefSupreme Court of the United States · 1915
- Almy v. CaliforniaSupreme Court of the United States · 1861
- Spooner v. PhillipsSupreme Court of Connecticut · 1892
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3Cited by4 opinions
- McNamara v. Inc.Louisiana Court of Appeal · 1980
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
- Lafayette Parish Sch. Bd. v. Market LeasingSupreme Court of Louisiana · 1983
- Central Marine Service, Inc. v. Collector of RevenueSupreme Court of Louisiana · 1964