Legal Opinion
State v. E. I. Young Co.
Supreme Court of Louisiana
Decided February 2, 1925No. 24948PublishedCited by 8 opinions
1Opinion of the CourtLand, J.
The demand of the state tax collector for license taxes on the occupation of defendant company as a wholesale merchant was rejected by the court below, under a plea of exemption from the payment of said taxes by said company as a manufacturer of cakes.
The demand for the payment of license taxes for the years 1919, 1920, and 1921 was made by the state tax collector under section 6 of Act 171 of 1898. and section 8 of Act 233 of 1920, the general license laws of the state. The exemption from payment of the license taxes demanded is claimed by said company under article 229 of the Constitution…
2Cases cited1 opinion
- State v. LanasaSupreme Court of Louisiana · 1922
3Cited by8 opinions
- JMCB, LLC v. Bd. of CommerceDistrict Court, M.D. Louisiana · 2018
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- State v. American Creosote Works, Inc.Supreme Court of Louisiana · 1927
- Arizona Department of Revenue v. Blue Line Distributing, Inc.Court of Appeals of Arizona · 2002
- Ducuy v. FalgoustSupreme Court of Louisiana · 1955
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