State v. Lafayette Fire Ins.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Thos. C. W. Ellis,. Judge. Action by the State, at the suit of John Fitzpatrick, State Tax Collector of the City of New Orleans against the Lafayette Fire Insurance Company. Judgment for plaintiff, and defendant appeals.
1Opinion of the CourtProyosty, J.
[1] Act No. 122, p. 282, of 1904, as amended, by Act No. 152, p. 256, of 1906, and by Act No. 143, p. 221, of 1910, creates the office of fire marshal of the state of Louisiana, and authorizes the Governor to appoint the incumbent of the office, and imposes upon fire, tornado, and windstorm insurance companies, for the payment of the salary and office expenses of said officer, a tax of two-fifths of 1 per cent, of their annual premium receipts, in addition to the license tax already imposed upon said companies for the general purposes of the government. Said tax is required to be collected…
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