Ballard v. Hammond Coca-Cola Bottling Co.
Supreme Court of Louisiana
Appeal from City Court of Hammond; H. G. Hungate, Judge. Suit by John A. Ballard, Tax Collector, against the Hammond Coca-Cola Bottling Company, Limited. From judgment for defendant, plaintiff appeals.
1Opinion of the CourtSommeryille, J.
The state sued defendant for a license tax for the year 1919 for selling coca-cola, pop, soda water, and other light and similar soft drinks at wholesale in the town of Hammond during said year.
Defendant answered that it was a manufacturer, and not a wholesale dealer, and that it was exempt from the payment of a license tax under article 229 of the Constitution, which exempted all manufacturers from the payment of license taxes except those of distilled, alcoholic, or malt liquors, tobacco, cigars, cotton seed oil.
There was judgment for defendant and plaintiff has appealed.
There is found in…
2Cases cited4 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
- State ex rel. Browne v. A. W. Wilbert's Sons Lumber & Shingle Co.Supreme Court of Louisiana · 1899
- State v. American Biscuit Manufacturing Co.Supreme Court of Louisiana · 1895
3Cited by6 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Downs v. DunnSupreme Court of Louisiana · 1926
- Ballard v. Kentwood Ice Mfg. & Bottling Works, Ltd.Supreme Court of Louisiana · 1920
- International Harvester Co. of America, Inc. v. Shreveport Nu-Grape Bottling Co.Louisiana Court of Appeal · 1930
- State v. Magnolia Packing Co.Supreme Court of Louisiana · 1948
1 more not listed; retrieve them via the Exa API.