Legal Opinion
State v. Up-To-Date Shoe Repairing Co.
Supreme Court of Louisiana
Decided January 29, 1934No. 32410PublishedCited by 2 opinions
1Opinion of the Court
ROGERS, Justice.
The state tax collector for the parish of Orleans sued the Up-To-Date Shoe Repairing Company, Inc., for an occupational license tax.; On the trial of the case, the district court rejected plaintiff’s demand, on the ground that defendant, being engaged in a mechanical pursuit, was exémpt from the payment of any license tax. On appeal, this court annulled the judgment, and remanded the case for the purpose of permitting plaintiff to offer evidence to establish the amount of the license tax due by defendant. 175 La. 917, 144 So. 714.
On the second trial of the case, defendant…
2Cases cited6 opinions
- Lehman Dry Goods Co. v. LemoineSupreme Court of Louisiana · 1911
- In re Quaker Realty Co.Supreme Court of Louisiana · 1910
- State v. Up-To-Date Shoe Repairing Co.Supreme Court of Louisiana · 1932
- Stark v. BurkeSupreme Court of Louisiana · 1854
- Davis v. New Orleans Public Belt R. R.Supreme Court of Louisiana · 1925
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3Cited by2 opinions
- Cook v. McCulloughCourt of Appeals of Tennessee · 1987
- Board of Commissioners v. ElmerLouisiana Court of Appeal · 1975