State v. Boston Club
Supreme Court of Louisiana
PPEAL from the Civil District Court for the Parish of Orleans. Monroe, J. 1. Defendants in this rule are liable for the license tax imposed by Sec. 11 of Act 101 of 1886, and Sec. 11 of Act 150 of 1890, for “selling or otherwise disposing” of spirits, wines, alcoholic and malt liquors. 2. Social clubs organized as corporations under the general laws, authorizing the formations of corporations “for literary, scientific and charitable purposes,” are liable to a license tax for…
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PPEAL from the Civil District Court for the Parish of Orleans. Monroe, J. 1. Defendants in this rule are liable for the license tax imposed by Sec. 11 of Act 101 of 1886, and Sec. 11 of Act 150 of 1890, for “selling or otherwise disposing” of spirits, wines, alcoholic and malt liquors. 2. Social clubs organized as corporations under the general laws, authorizing the formations of corporations “for literary, scientific and charitable purposes,” are liable to a license tax for selling liquors to their members and guests. American State Reports, pp. 35 to 49, inclusive. Decisions to the contrary…
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
The State prosecutes this rule against the clubs above named for the payment of license taxes for conducting the business of retail liquor dealers and keeping billiard and pool tables and a restaurant.
By agreement the two cases were consolidated.
The defendants, incorporated institutions under the laws of the State, pleaded a general denial; also a special denial that they, during any of the years named in plaintiff’s rule, pursued any trade, profession, business or calling, and in a special plea in their answer they *588alleged that Art. 206 of…
2Cases cited3 opinions
- People v. SouleMichigan Supreme Court · 1889
- Bonaparte v. ClagettCourt of Appeals of Maryland · 1893
- Talbott v. SuitCourt of Appeals of Maryland · 1888
3Cited by17 opinions
- Smallwood v. JeterIdaho Supreme Court · 1926
- Cuzner v. the California ClubCalifornia Supreme Court · 1909
- County of Ada v. Boise Commercial ClubIdaho Supreme Court · 1911
- State v. New Orleans Chess, Checkers & Whist ClubSupreme Court of Louisiana · 1906
- Deal v. StateCourt of Appeals of Georgia · 1914
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