State v. Chickasaw Wood Products Co.

This is a proceeding by the state, through the tax collector of Jefferson parish, to compel the defendant to pay a state license of $600 for each of the years 1927, 1928, and 1929, as a manufacturer engaged in the busi ness of selling manufactured articles to others than dealers for resale.

The demand for the license of 1927 and 1928 is predicated on Act 299 .of 1926, and that for 1929 is predicated on Act 241 of 1928.

The paragraph nest to the last clause of section 25 of Act 299 of 1926 provides:

“That any other business not provided for in this Act, and not otherwise provided for by separate…