State v. Woods
Supreme Court of Louisiana
A PPEAL from the Civil District Court for the Parish of Orleans. i_jL Bightor, J. I. “ Conducting an insurance business " is totally different from “ conducting the business of insurance agency.” Under the law imposing a license upon the former, recovery cannot be had against the latter. 31 Ann 781; 33 Ann. 10. - II. A lioense imposed under the taxing power for revenue is a tax, as distinguished from a a license imposed under the police power.
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A PPEAL from the Civil District Court for the Parish of Orleans. i_jL Bightor, J. I. “ Conducting an insurance business " is totally different from “ conducting the business of insurance agency.” Under the law imposing a license upon the former, recovery cannot be had against the latter. 31 Ann 781; 33 Ann. 10. - II. A lioense imposed under the taxing power for revenue is a tax, as distinguished from a a license imposed under the police power. Desty, Taxation, pp. 191, 305; Cooley, Tax' ation, 186-592; Cooley’s Constitutional Limitation, p. 616 ; 36 Ann. 363 ; 38 Ann. 711.; III. Such a…
1Opinion of the Court
The opinion of the Court was delivered by
Poché, J.
Defendants, who are engaged in the business of insurance agents in the city of New Orleans, resist the claim of the State *176for licenses under the provisions of section 7 of Act No. 101 of 1886, which reads as follows:
“ Sec 7. Be it further enacted, etc., That each and every insurance company (society), association, corporation or other organization or firm, or individual, doing and conducting an insurance business of any kind, life, fire, marine, river, accident or other in this State, whether such company, society, association, corporation, or…
2Cited by3 opinions
- City of Lake Charles v. Equitable Life Assur. Soc.Supreme Court of Louisiana · 1905
- City of Troy v. HarrisMissouri Court of Appeals · 1903
- State v. Maryland Casualty Co.Supreme Court of Louisiana · 1913