State v. Carl the Cleaner, Inc.

ROGERS, Justice.

Carl The Cleaner, Inc., is a corporation engaged in the business of steam cleaning, steam dyeing, and steam pressing in the city of New Orleans. When sued by the Supervisor of Public Accounts for license taxes for the years 1933, 1934, and 1935, the corporation filed an exception of no cause of action in which it alleged that the taxing statutes, Act No. 190 of 1932 and Act No. 15 of the 3rd Extra Session of 1934, as amended by Act No. 5 of the 1st Extra Session of 1935 and Acts Nos. 7 and 10 of the 4th Extra Session of 1935, as interpreted by the Supreme Court of Louisiana…