Legal Opinion
Hughes v. Rudd
Supreme Court of Louisiana
Decided January 2, 1934No. 32376PublishedCited by 5 opinions
1Opinion of the Court
ROGERS, Justice.
Thomas R. Hughes, state tax collector for Caddo parish, sued W. L. Rudd, a citizen of Texas, for $200, alleged to be due as a license tax for peddling in Louisiana certain farm products raised in Texas. The suit was brought under the provisions of Act No. Ill of 1932.
The defendant resisted plaintiff’s demand on the ground that the produce which he peddled was raised exclusively by him, and that he was, therefore, exempt from payment of the license tax claimed, under the provisions of subparagraph (F), § 16 of Act No. 190 of 1932, which had the effect of repealing Act No. Ill…
2Cases cited6 opinions
- Walling v. MichiganSupreme Court of the United States · 1886
- Succession of BakerSupreme Court of Louisiana · 1911
- Forman v. Sewerage & Water BoardSupreme Court of Louisiana · 1907
- In re IrishSupreme Court of Kansas · 1926
- State v. BoasbergSupreme Court of Louisiana · 1909
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kahn v. Urania Lumber CompanyLouisiana Court of Appeal · 1958
- State Ex Rel. Thompson v. Department of City Civil ServiceSupreme Court of Louisiana · 1948
- Galloway v. Wyatt Metal & Boiler WorksLouisiana Court of Appeal · 1937
- Monroe Redevelopment Agency v. FaulkLouisiana Court of Appeal · 1973
- Schimpf v. ThomasSupreme Court of Louisiana · 1943