Legal Opinion

State v. Winehill & Rosenthal

Supreme Court of Louisiana

Decided May 31, 1920No. 22511PublishedCited by 18 opinions

Appeal from Civil District Court, Parish of Orleans; George H. Théard, Judge. Suit by the State of Louisiana against Winehill & Rosenthal. From a judgment condemning defendants to pay a license tax, they appeal.

1Opinion of the CourtO’Niell, J.

Defendants appeal from a judgment condemning them to pay a license tax of $100 a year for the years 1914, 1915, and 1916 for having engaged in the business of retail dealers in pistols during those years.

The suit was brought by the tax collector under authority of Act No. 206 of 1908, p. 310. In answer to the rule to show cause why they should not pay the license tax, defendants denied that they had been engaged as retail dealers in pistols during the years 1914, 1915, and 1916. They averred that their business was that of pawnbrokers, for which they had paid a license tax amounting to at…

2Cases cited8 opinions

  1. Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
  2. Veasey v. PetersSupreme Court of Louisiana · 1917
  3. State v. SchofieldSupreme Court of Louisiana · 1915
  4. Black v. New Orleans Ry. & Light Co.Supreme Court of Louisiana · 1919
  5. Shelton v. SilverfieldTennessee Supreme Court · 1900

3 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
  2. State v. DiamondNew Mexico Supreme Court · 1921
  3. Causey v. Opelousas-St. Landry Securities Co.Supreme Court of Louisiana · 1939
  4. State Ex Rel. Huggett v. MontgomeryLouisiana Court of Appeal · 1936
  5. Otwell v. VaughanSupreme Court of Louisiana · 1937

13 more not listed; retrieve them via the Exa API.

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