Calcasieu Long Leaf Lumber Co. v. Reid
Supreme Court of Louisiana
Appeal from Fifteenth Judicial District Court, Parish of Calcasieu; Winston Over-ton, Judge. Consolidated suits by the Calcasieu Long Leaf Lumber Company and others against H. E. Reid, Tax Collector, and others, to enjoin collection of certain license taxes. From a judgment in plaintiffs’ favor, defendant Tax Collector appeals.
1Opinion of the CourtO’Niell, J.
The defendant tax collector appeals from a judgment rendered in five consolidated suits, having the same issues.
Plaintiffs sued-to prevent by injunction the collection of the license tax, for the years 1911 and 1912, imposed by Act' No. 196 of 1910 upon the business of severing timber from the soil. They contend that the statute, which has been superseded by subsequent legislation, was unconstitutional, for several reasons set forth in the petitions. The district court declared the statute unconstitutional for only one of the reasons alleged in plaintiffs’ petitions; that is, that this court…
2Cases cited1 opinion
- Etchison Drilling Co. v. FlournoySupreme Court of Louisiana · 1912
3Cited by6 opinions
- Airey v. TugwellSupreme Court of Louisiana · 1941
- Cobb v. Louisiana Board of InstitutionsSupreme Court of Louisiana · 1959
- State Ex Rel. Chess & Wymond Co. v. GraceSupreme Court of Louisiana · 1937
- Cobb v. Louisiana Board of InstitutionsSupreme Court of Louisiana · 1959
- Cobb v. Louisiana Board of InstitutionsSupreme Court of Louisiana · 1959
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