Cook v. Dendinger

Tlie. opinion of tlie Court was delivered by

Fenner, J.

The sole question involved in this case is the legality of a license tax imposed hy the police jury of the parish of St. Tammany upon the business defendant, who is an inhabitant of the town of Madisonville, conducting his said business within said limits.

It is not disputed that, under the general law of the State, the police juries of parishes are vested with power to tax property and persons within the limits of incorporated towns, unless such power be withheld or withdrawn by express legislative provision. Benefield vs. Hines, 13 Ann.…