Illinois Central Gulf Railroad v. Parish of Jefferson

TATE, Justice.

The plaintiff railway sues for judgment declaring an ordinance levying a tax on it to be unconstitutional and for refund of the taxes levied in accordance therewith,

In a companion suit decided this date, we have held this ordinance to be unconstitutional. Southern Pacific Transportation Co. v. Parish of Jefferson, 315 So.2d 619. Accordingly, the plaintiff is entitled to the refund of taxes paid by it under protest, plus interest thereon as provided by law.

The record contains the stipulated amounts paid under protest as of September 3, 1974. However, the stipulation also provides…