City of New Orleans v. Pohlmann

The opinion of the court was delivered by

McEnery, J.

The city of New Orleans sued the defendant, C. W. Pohlmann, to recover a license tax for the year 1892 for carrying on the business of building contractor.

There was judgment against the defendant, from which he appealed.

His defence is that he is a carpenter, and as such claims exemption under Article 206 of the Constitution.

In several cases we have had occasion to review the provisions of said article and have given to it a liberal construction in behalf of those whom it was intended to relieve from the burden of a license tax.

The article…