State v. Lanasa
Supreme Court of Louisiana
Appeal from First City Court, Parish of Orleans; Val J. Stentz, Judge. Action by the State against Joseph D. Lanasa. lírom a judgment for defendant, the Tax Collector appeals.
1Opinion of the CourtO’Niell, J.
The question is whether der fendant’s business of making and baking bread, in an establishment in which the various processes and manipulations were conducted by machinery, was that of a manufacturer, and therefore exempt from a license tax, under article 229 of the Constitution of 1913. The tax collector has appealed from a judgment maintaining the exemption.
The mechanical process of sifting, mixing, and manipulating the flour and other ingredients, all of which was done by electrically driven machinery, and the conversion of the combined ingredients into the finished product, is described,…
2Cases cited5 opinions
- City of New Orleans v. MannessiersSupreme Court of Louisiana · 1880
- State Tax Collector v. BrownSupreme Court of Louisiana · 1917
- State v. American Biscuit Manufacturing Co.Supreme Court of Louisiana · 1895
- State v. Bemis Bro. Bag Co.Supreme Court of Louisiana · 1914
- State v. EckendorfSupreme Court of Louisiana · 1894
3Cited by12 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Franz v. Sun Indemnity Co. of New YorkLouisiana Court of Appeal · 1942
- Downs v. DunnSupreme Court of Louisiana · 1926
- City of Ozark v. HammondSupreme Court of Missouri · 1932
- Fishback Brewing Co. v. City of St. LouisMissouri Court of Appeals · 1936
7 more not listed; retrieve them via the Exa API.