Supervisor of Public Accounts v. Twelve Cases of Smoking Tobacco

McCALEB, Judge.

' Some time during the early part of the month of February, 1935, investigators, employed by the Supervisor of Public Accounts of Louisiana, discovered twelve case of unstamped smoking tobacco, on which the tax levied under the provisions of Act No. 4 of 1932 had not been paid, in the custody of the Louisville & Nashville Railroad Company at its freight shed in the- city of "New Orleans. Inquiry revealed that this tobacco had been shipped from Mobile, Ala., by persons describing themselves as “The Cut Rate House” and the “D. Fried Merc. Co.” and consigned to various persons in…