McGuire v. Parker
Supreme Court of Louisiana
APPEAL from the Fifth Judicial District Court, parish of Ouachita. Richardson, J. First — Section 12 of Art. 119 of 1880 violates par. 1 of sec. 2 of Art. 4 of the Federal Constitution, by abridging the privileges and immunities of the citizens of other States. Cooley on Taxation, p. 64 ; 4 'Wash.
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APPEAL from the Fifth Judicial District Court, parish of Ouachita. Richardson, J. First — Section 12 of Art. 119 of 1880 violates par. 1 of sec. 2 of Art. 4 of the Federal Constitution, by abridging the privileges and immunities of the citizens of other States. Cooley on Taxation, p. 64 ; 4 'Wash. C. C. 371; 14 Ala. 627 ; 22 Ark. 556, 564; 11 Allen, 268 ; 12 Wall. 418; 27 Mo. 464 ; 14 Mo. 237. Second — That it violates par. 3, sec. 8 of Art. 1 of the Federal Constitution, which vests in Congress the sole power to regulate commerce among the several States. 4 Wheat. 316, 425 ; 7 Minn. 140; 8…
1Opinion of the Court
The opinion of the Court was delivered by
Todd, J.
This is a proceeding under section 17 of Act 119, approved April 10, 1880, instituted by the sheriff and tax-collector of the parish of Ouachita, to collect from the defendant a license-tax, State and Parish, of twenty-five dollars per month for each, imposed under the 12tb section of said act upon “ all traveling agents from other States offering any species of merchandise for sale or selling the same.”
The defendant resists the payment of this license upon several grounds, among which we find the following : ■
That the imposition of this…
2Cases cited3 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Ward v. MarylandSupreme Court of the United States · 1871
- Davis v. PierseSupreme Court of Minnesota · 1862
3Cited by6 opinions
- Walling v. MichiganSupreme Court of the United States · 1886
- Estate of JohnsonCalifornia Supreme Court · 1903
- Sprague v. FletcherSupreme Court of Vermont · 1896
- Hughes v. RuddSupreme Court of Louisiana · 1934
- Yale & Towne Mfg. Co. v. TravisDistrict Court, S.D. New York · 1919
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