
    Shirley McNAMARA, Secretary of Department of Revenue & Taxation for the State of Louisiana, Plaintiff-Appellant, v. SURVEY BOATS, INC., Defendant-Appellee.
    No. 85-858.
    Court of Appeal of Louisiana, Third Circuit.
    June 25, 1986.
    James C. Russell Jr. and Joanne B. Wilson, Baton Rouge, for plaintiff-appellant.
    Edwards, Stefanski & Barousse, Homer E. Barousse, Jr., Crowley, Liskow & Lewis, John M. Wilson, New Orleans, for defendant-appellee.
    Before LABORDE and KING, JJ., and PAVY, J. Pro Tem.
    
    
      
       Judge H. Garland Pavy of the Twenty-Seventh Judicial District Court participated in this decision by appointment of the Louisiana Supreme Court.
    
   KING, Judge.

For the reasons assigned in the suit of Shirley McNamara, Secretary of Department of Revenue and Taxation for the State of Louisiana v. John E. Chance & Associates, Inc., 491 So.2d 154 (La.App. 3rd Cir.1986), the judgment of the trial court is affirmed.

All costs of this appeal are to be paid by the defendant-appellee.

AFFIRMED.

H. GARLAND PAVY, J., dissents.  