State v. Desoto Wholesale Grocery Co.

TADIAPERRO, Judge.

Defendant is a wholesale dealer in cigars, cigarettes, and tobacco. Its domicile and place of business is in the town of Logansport on the east side - of the Sabine river, the boundary between Louisiana and Texas. Approximately 40 per cent, of its volume of business is with customers residing in Texas.

Plaintiff had an audit made of defendant’s tobacco receipts and sales (including cigars and cigarettes) for the period from September 1, 1932, to April 17, 1933, and reached the conclusion therefrom that defendant was due a balance of $803.58 taxes; which is to say that it had…