D. & A. Construction Co. v. Jefferson Davis Parish School Board

LEAR, Judge.

This is a suit to determine the validity of a tax assessment on a dragline and tractor owned by petitioner and for the refund of Five Hundred Twenty-eight Dollars and Seventy-six Cents ($528.76) v'hich peti*543tioner paid to defendant, under protest, as an assessed “use” tax, which defendant claims was legally assessed under that ordinance entitled, “Jefferson Davis Parish School Board General Sales and Use Tax.”

After trial and submission, the district court rendered judgment as prayed for in favor of plaintiff and defendant provoked an appeal to the Supreme Court.

That court, by a…