State v. Pacific Express Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Thomas O. W. Ellis, Judge. Rule by the state against the Pacific Express Company and others to collect license fees. From an order denying the rule, the state appeals.
1Opinion of the Court
■NICHOLLS, J.
The state of Louisiana proceeded by rule under section 2, Act No. 127, p. 193, of 1898, to collect from each of the several defendant companies a license of $1,000, together with interest and penalties, for the privilege of dealing in exchange in this state during the year 1907.
The defendants, answering, deny that they do the business alleged.
They aver that during the year 1907, and for a number of years prior thereto, they have carried on in the state of Louisiana, and between this state and foreign countries, an express business, for which they have paid the license tax…
2Cases cited2 opinions
- City of New Orleans v. U. Koen & Co.Supreme Court of Louisiana · 1886
- State v. C. C. Hartwell Co.Supreme Court of Louisiana · 1906