State v. Heymann

O’NIEHH, Chief Justice.

The state tax collector claims a license tax from the defendant for being engaged in the business'of operating an office building and deriving revenue therefrom. He owns and operates the Audubon building, on Canal street, at the corner of Burgundy street, in New Orleans.

The building is a ten-story structure, known generally as an office building. The ground floor is rented and- used for retail stores, and the basement and half of the second floor are used in connection with the stores on the ground floor, and were designed for such use, and not for offices. The ninth…