State Ex Rel. Cooper v. Pape

FOURNET, Justice.

The State of Louisiana proceeded by rule under the provisions of Act No. 2 of 1938'-to recover'an amount claimed to be due it as a “Use Tax,” together with penalties, interest, and attorney’s fees, on the Dodge automobile owned by the defendant, Mrs.. Alma H. Pape.

In answer to the rule the defendant did' not question the constitutionality of the act. but pleaded specially that she is a resident of and domiciled at Fort Worth, Texas, and that her stay in the State of Louisiana, was temporary.

The trial judge dismissed the suit and the-state has appealed.

Act No. 2 of 1938 is…