Collector of Revenue v. Frost

HAWTHORNE, Justice.

The Collector of Revenue of the State of Louisiana instituted a summary proceeding pursuant to R.S. 47:1574 against Virginia C. Frost for alleged income tax deficiency for the year 1954. On March 4, 1959, judgment was read and signed in open court sustaining defendant’s exception of prematurity, exception of no cause or right of action, and plea to the jurisdiction and dismissing the collector’s suit. On February 19, 1960, more than 11 months but less than one year later, the district judge granted to the Collector of Revenue a devolutive appeal without bond, returnable to…