Legal Opinion

State v. Banner Cleaners & Dyers, Inc.

Supreme Court of Louisiana

Decided March 5, 1930No. 30432PublishedCited by 8 opinions

1Opinion of the CourtOverton, J.

This is a proceeding by rule to collect license taxes from defendant, for conducting the business of cleaners, dyers, and pressers for the years 1927, 1928, and 1929, upon allegations showing that the amount of business done by defendants ranges from $125,000 to $150,000 a year. The licenses, if due at all, are due under section 25A of Act 205 of 1924.

Defendant appeared, and by a plea, which it terms an exception of no cause or right of action, specifically attacked the constitutionality of section 25A of Act 205 of 1924 on two grounds. One of .these grounds is that defendant is exempt from…

2Cases cited6 opinions

  1. Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
  2. Cotting v. Kansas City Stock Yards Co.Supreme Court of the United States · 1901
  3. State v. Winehill & RosenthalSupreme Court of Louisiana · 1920
  4. State v. O'HaraSupreme Court of Louisiana · 1884
  5. State v. RittenbergSupreme Court of Louisiana · 1904

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Giamalva v. CooperSupreme Court of Louisiana · 1950
  2. Causey v. Opelousas-St. Landry Securities Co.Supreme Court of Louisiana · 1939
  3. State Ex Rel. Huggett v. MontgomeryLouisiana Court of Appeal · 1936
  4. Roger v. Estate of MoultonLouisiana Court of Appeal · 1986
  5. Osborn Funeral Home, Inc. v. Louisiana State Board of EmbalmersLouisiana Court of Appeal · 1967

3 more not listed; retrieve them via the Exa API.

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