State v. Southern Mercantile Co.

ROGERS, Justice.

The state of Louisiana, acting through its Supervisor of Public Accounts, brought suit against the Southern Mercantile Gompany, a commercial partnership, for the forfeiture and sale of a certain lot of cigarettes and smoking tobacco of a value less than $50. Plaintiff alleged that the merchandise seized was subject to the stamp tax imposed by Act No. 4 of 1932, and that the tax, amounting to $10.32, had not been paid thereon. Defendant answered, and after a trial of the issues presented the court below dismissed the proceeding, annulled the seizure, and ordered the merchandise…