Parish of East Baton Rouge v. Varnado

LOTTINGER, Judge.

This appeal concerns the right of a taxpayer to recover, or be given credit for, taxes paid through error. The suit originated as an action by the Parish of East Baton Rouge against the defendant for the 1962 occupational license tax in the amount of $90.00. The defendant admits that the amount claimed is correct but claims a $50.00 credit against same as the result of erroneously overpaying his 1961 license tax in that amount. The Lower Court rendered judgment in favor of the Parish as prayed for and the defendant has appealed.

It will be observed at the outset that the…