Stream v. Louisiana State Collector of Revenue

WATSON, Judge ad hoc.

In this litigation, Harold H. Stream, II, and his wife, Matilda Gray Stream, are suing the Louisiana State Collector of Revenue, alleging that LSA-R.S. 47:55(5), as amended by Act 258 of 1970, is unconstitutional under the 14th Amendment of the United States Constitution and under Article 1, Section 2 of the Louisiana Constitution.

From an adverse judgment in the trial court, the Streams have appealed to this court.

The principal argument on appeal is that the State is allowed by the terms of Article 10, Section 1 of the Louisiana Constitution to levy an income tax only…