American Sugar Refining Co. v. Louisiana
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This was a petition filed in the Civil District Court for the Parish of Orleans by John Brewster, tax collector, against the American Sugar Refining Company, a corporation engaged in the business of refining sugar and molasses, to recover the sum of $3500 per year as a state license tax for the years 1892 to 1897, inclusive, alleged to be due under the act of July 9,1890, of the State of Louisiana, enacted in 1890,…
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ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This was a petition filed in the Civil District Court for the Parish of Orleans by John Brewster, tax collector, against the American Sugar Refining Company, a corporation engaged in the business of refining sugar and molasses, to recover the sum of $3500 per year as a state license tax for the years 1892 to 1897, inclusive, alleged to be due under the act of July 9,1890, of the State of Louisiana, enacted in 1890, entitled “ An act to levy, collect and enforce payment of an annual license tax' upon all persons, associations of persons or…
1Opinion of the CourtJustice Brown
Motion was made to dismiss this writ of error upon the ground that the' case did not present a Federal question, inasmuch as the question of illegal discrimination “ ivas not the principal matter litigated, but was put in the record for the purpose of obtaining this writ of error.” As, however, the protection of the Fourteenth Amendment was invoked in the answer, and, as this defence is at least plausible upon its face, the motion to dismiss must be denied; but, the case having also been submitted upon the merits, we shall proceed to discuss the constitutional objection to the act.
It is…
2Cases cited13 opinions
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- Missouri Pacific Railway Co. v. MacKeySupreme Court of the United States · 1888
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3Cited by230 opinions
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- Hernandez v. TexasSupreme Court of the United States · 1954
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