Legal Opinion
Parish of Jefferson v. Sharlo Corp.
Supreme Court of Louisiana
Decided September 24, 1973No. 53073PublishedCited by 3 opinions
1Opinion of the Court
DIXON, Justice.
This appeal was transferred from the Court of Appeal, 270 So.2d 305, to this court because the constitutionality or legality of a parish tax is contested. Article 7, § 10(1). The Parish of Jefferson filed a rule against the defendant for sales and use taxes for October, 1969 through February, 1970, and for occupational license fee for 1970. In answer, the defendant complained that the method of computing the 1970 occupational license is “unconstitutional as applied to defendant.” Judgment was rendered against defendant and this appeal followed.
On October 1, 1969 appellant,…
Also in this document: Concurrence.
2Cases cited5 opinions
- Levy v. Louisiana Ex Rel. Charity HospitalSupreme Court of the United States · 1968
- Metropolitan Casualty Ins. Co. v. BrownellSupreme Court of the United States · 1935
- Petition of Sewerage & Water Bd. of New OrleansSupreme Court of Louisiana · 1971
- State v. PebworthSupreme Court of Louisiana · 1972
- Parish of Jefferson v. Sharlo Corp.Louisiana Court of Appeal · 1972
3Cited by3 opinions
- Matter of Succession of RobinsSupreme Court of Louisiana · 1977
- Fitzmorris v. LambertLouisiana Court of Appeal · 1979
- Sutton v. DEPT. OF PUBLIC SAFETY, ETC.Louisiana Court of Appeal · 1976