Collector of Revenue v. F & H Equipment Co.

.GLADNEY, Judge.

The Collector of Revenue for the State of Louisiana instituted a summary proceeding in accordance with the provisions of LSA-R.S. 47:1574 for the collection of use taxes, statutory penalties, interest and attorney’s fees allegedly due under LSA-R. S. 47:301 et seq. The petition prayed for the issuance of a rule nisi and for judgment for taxes with recognition of the statutory lien therefor. Attached to the petition was an affidavit as to the correct amount of the taxes, etc., claimed. At the request of plaintiff’s counsel, the trial court ordered the rule returnable on January…