Supreme Court of Louisiana May 29, 1950, No. 39702 (Giamalva v. Cooper)

lead-opinion

McCALEB, Justice.

This suit is brought by authority of Act 330 of 1938 for a refund of $100 which appellant paid under protest to the Collector of Revenue as an occupational tax under Section 20(d) of Act IS of the Third Extra Session of 1934, as amended by Act 6 of 1948, for engaging in the business of operating gambling slot machines.