Henderson v. Ortte
Supreme Court of Louisiana
Appeal from Nineteenth Judicial District Court, Parish of Iberia; James Simon, Judge. Action by George Henderson, sheriff and tax collector, against O. B. Ortte and others. Judgment for plaintiff, and defendants appeal.
1Opinion of the Court
BREAUX. C. J.
The sheriff and tax collector sued the respondent, alleged representative of the Illinois Sewing- Machine Company, a corporation domiciled in Illinois, to recover the sum of $100 state, and $100 parish, license tax imposed by tbe state and parish.
Respondent sells sewing machines, and her defense is that she is exempt from payment of the license claimed.
She urges a number of grounds in her defense, and in support of her claim to exemption. They present the issues usual in such eases — the unconstitutionality of the revenue laws, the violation of the Constitution of the United…
2Cases cited5 opinions
- Lyng v. MichiganSupreme Court of the United States · 1890
- Beary v. NarrauSupreme Court of Louisiana · 1905
- Daniel v. MillerU.S. Circuit Court for the District of Eastern Pennsylvania · 1897
- Guckenheimer v. SellersU.S. Circuit Court for the District of South Carolina · 1897
- F. May & Co. v. City of New OrleansSupreme Court of Louisiana · 1899
3Cited by2 opinions
- State v. MayfieldSupreme Court of Louisiana · 1920
- Krauss Bros. Lumber Co. v. Board of AssessorsSupreme Court of Louisiana · 1921