State v. Charles E. Wermuth Co.

O’NIELL, Chief Justice.

The defendant has appealed ■ from a judgment ordering him to pay to the state a license tax for carrying on the business or profession of accountant. Charles E. Wermuth Company is, in reality, Charles E. Wermuth, carrying on the business or profession in the name of Charles E. Wermuth Company. According to the provisions of Act No. 125 of 1908, p. 182, he is “styled and known as a certified public accountant,” having received from the Louisiana State Board of Accountants “a certificate of his qualifications to practice as an expert public accountant.” The license tax,…