City of New Orleans v. Home Mutual Insurance

This action was brought to recover two thousand and sixty dollars, the amount of the license tax claimed of defendant, •under an ordinance of the city of New Orleans.

The defendant avers that the ordinance is “unequal, unjust, and ■contrary to the constitution of this State.”

There was judgment in favor of the defendant and the plaintiff appealed.

The ordinance provides, that the insurance companies doing business in the city, shall pay a license as follows :

Where the premium received for the year 1869, after deducting reinsurance, return premiums, and internal revenue, shall be one million…