Louisiana Court of Appeal April 14, 1930, No. 596 (State ex rel. Galastas v. Shaffer)

LeBLANC, J.

The sheriff and ex-officio tax collector of the parish of St. Tammany instituted this proceeding by rule to enforce the collection of a license tax from the defendant; Thomas A. Shaffer, based on wliat is alleged to be the gross receipts from the business of operating two ferries, one over that body of water known as the Rigolets, and the other over Chef Menteur.