State v. Caldwell Sugars, Inc.

BRUNOT, Justice.

This is a proceeding by rule to enforce the payment, by Caldwell Sugars, Inc., of a certain corporation franchise tax alleged to be due by said corporation for the years 1933 and 1934. The tax for 1933 is levied by Act No. 8 of 1932, and the tax for 1934 is levied by Act No. 8 of 1932, as amended by Act No. 18 of 1934. The defenses relied upon by Caldwell Sugars, Inc., are clearly set forth in article 2 of its return to the rule, which we quote;

“That Caldwell Sugars, Inc., feeing engaged in mechanical, agricultural or horticultural pursuits, is exempt from the payment of a…