Legal Opinion

Smith v. State ex rel. Collector of Revenue

Louisiana Court of Appeal

Decided February 3, 1958No. 20971PublishedCited by 1 opinion

1Opinion of the Court

JANVIER, Judge.

The question presented is easily stated though not so easily answered. It is simply whether the plaintiff, Carl T. Smith, Jr., is a manufacturer, or is merely engaged in the business of buying dry beans in large quantities and, after cleaning and packaging them, selling them at wholesale. If he is merely a wholesaler, then he is liable for an occupational license tax in accordance with the provisions of LSA-R.S. 47:351. If he is a manufacturer, then, under the provisions of LSA-R.S.. 47:396 subd. E, he is exempted from the obligation of paying an occupational license tax.

The…

2Cases cited9 opinions

Hartranft v. WiegmannSupreme Court of the United States · 1887
State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
City of New Orleans v. MannessiersSupreme Court of Louisiana · 1880
State Tax Collector v. BrownSupreme Court of Louisiana · 1917

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3Cited by1 opinion

Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992