State v. Liverpool, London & Globe Insurance
Supreme Court of Louisiana
PPEAL from the Civil District Court for the Parish of Orleans. liightor, J. Sec. 7 of Act. Ho. 106 of 1886 is graduated in accordance with Art. 206 of the Constitution, and the license taxes imposed on all companies and persons falling within any given class are equal and uniform. State vs. Chapman & Generally, 35 Ann. 76; State vs. O’Hara, 36 Ann. 94 ; State vs. Schonhausen, 35 Ann. 42. The license taxation on insurance companies fixed in Sec. 7, Act.
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PPEAL from the Civil District Court for the Parish of Orleans. liightor, J. Sec. 7 of Act. Ho. 106 of 1886 is graduated in accordance with Art. 206 of the Constitution, and the license taxes imposed on all companies and persons falling within any given class are equal and uniform. State vs. Chapman & Generally, 35 Ann. 76; State vs. O’Hara, 36 Ann. 94 ; State vs. Schonhausen, 35 Ann. 42. The license taxation on insurance companies fixed in Sec. 7, Act. No. 10), 1886, is violative of Articles 203 and 200, Constitution of Lonisiana 1879. In interpreting a law or an article of a constitution,…
1Opinion of the Court
The opinion of the Court was delivered by
Fenner, J.
The defendant resists the claim of tbe State to the license-tax due under the Act No. 101 of 1886, on the ground that said act is unconstitutional, because the license taxes thereby imposed are not equal and uniform and because they ave not graduated in tbe manner directed and required by tbe Constitution of 1879.
Art. 203 of the Constitution provides that '• taxation shall be equal and uniform,” etc. Art. 206 provides : ‘‘ The General Assembly may levy a license tax and, in such case, shall graduate the amount of such .tax to be collected…
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- Citizens' Bank v. ParkerSupreme Court of the United States · 1904
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