Louisiana Court of Appeal December 7, 1964, No. 1642 (Morgan & Lindsey, Inc. v. Louisiana State Board of Health)

HENRY F. TURNER, Judge pro tern.

This is a suit for a refund of taxes paid’, to defendant, The Louisiana State Board of *561Health, under protest. It is brought pursuant to LSA-R.S. 47:1575, 1576, and 2110.

The plaintiff, Morgan & Lindsey, Inc., owns and operates 65 retail stores in the State of Louisiana. They sell bedding and upholstered furniture in each of these stores.