State v. Service Galvanizing Works

In this matter the State of Louisiana, proceeding by rule, seeks to collect from the defendant corporation, an occupational license tax for the years 1935, 1936 and 1937, together with interest and penalties. The defendant resists payment of the tax upon the ground that it is and was a manufacturer during the years for which the tax is sought to be collected and, as such, specifically exempt under the terms of the Constitution of the State of Louisiana, art. 10, § 8, from the payment of tax and upon the further ground and, in the alternative, that if it be not a manufacturer, it is exempt…