State ex rel. Employers' Liability Corp. v. Fitzpatrick
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; George H. Theard, Judge. Proceedings by the ■ State, on the relation of the Employers’ Liability Corporation, Limited, against John Fitzpatrick, State Tax Collector. From the judgment, an appeal is taken.
1Opinion of the CourtLand, J.
[1, 2] The question before us is one of license taxation, and, as stated by the judge a quo, is “whether liability insurance and workmen’s compensation insurance come within the provisions of section 9 of Act 171 of 1898, or those of section 8 of the same act.” The judge held that such insurance came within the provisions of section 9. In so holding the judge criticized the opinion in the case of State v. Continental Casualty Company, 134 La. 806,1 in which it was held that insurance of persons against sickness, or bodily injury, or death from accident, came within the provisions of section…
2Cases cited3 opinions
- Town of Mansfield v. HerndonSupreme Court of Louisiana · 1913
- State v. Maryland Casualty Co.Supreme Court of Louisiana · 1913
- State v. Continental Casualty Co.Supreme Court of Louisiana · 1914
3Cited by1 opinion
- Gulf Refining Co. v. McFarlandSupreme Court of Louisiana · 1925