Legal Opinion

State v. Bemis Bro. Bag Co.

Supreme Court of Louisiana

Decided June 8, 1914No. 20185PublishedCited by 8 opinions

Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. - Action by the State against the Bemis Bro. Bag Company. Judgment for defendant, and the State appeals.

1Opinion of the CourtSommeryille, J.

Plaintiff sues the defendant company for additional licenses for the years 1909 to 1912, inclusive, as a wholesale dealer. The evidence shows that defendant paid licenses as a wholesale dealer during the years mentioned, based on its gross annual receipts for each year, excluding the proceeds of the sale of bags manufactured by it, and the proceeds of the sales of imported bales of bagging which were sold in the original and unbroken packages. The state has abandoned its claim for additional licenses on the sale of the imported articles, and it is here insisting upon the reversal of a…

2Cases cited3 opinions

  1. State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
  2. Henderson v. Shreveport Gas, Electric Light & Power Co.Supreme Court of Louisiana · 1913
  3. Union Oil Co. v. MarreroSupreme Court of Louisiana · 1900

3Cited by8 opinions

  1. State v. LanasaSupreme Court of Louisiana · 1922
  2. State v. Hennessy Co.Montana Supreme Court · 1924
  3. State v. Gardner & Jacob Co.Supreme Court of Louisiana · 1932
  4. State v. Magnolia Packing Co.Supreme Court of Louisiana · 1948
  5. Smith v. State ex rel. Collector of RevenueLouisiana Court of Appeal · 1958

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