State v. New Orleans Ry. & Light Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. Rule by the tax collector against the New Drleans Railway & Light Company to show cause why it should not pay a license. Rule made absolute, and from judgment in favor of the state, defendant appeals.
1Opinion of the CourtLand, J.
Defendant company was ruled by the tax collector to show cause why it should not be condemned to pay a license tax of $1,875, with 2 per cent, per month interest from March 1, 1905, and 10 per cent, attorney’s fees,’ for conducting the business of electric light in the city of New Orleans.
Defendant pleaded for answer that it is exempt from the payment of any license tax as being a “manufacturer” under article 229 of the state Constitution of 1898.
The rule was tried on an agreed statement of facts, and was made absolute as prayed for. Defendant has appealed from the judgment in favor of the…
2Cases cited6 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Martin v. Hunter's LesseeSupreme Court of the United States · 1816
- Cooper Manufacturing Co. v. FergusonSupreme Court of the United States · 1885
- Stuart v. LairdSupreme Court of the United States · 1803
- Commonwealth v. Northern Elec. L. & P. Co., Pennsylvania Court of Common Pleas, Dauphin County1891
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Mattingly v. VialSupreme Court of Louisiana · 1939
- Utilicorp United, Inc. v. Director of RevenueSupreme Court of Missouri · 2001
- Pearce v. CouvillonSupreme Court of Louisiana · 1927
- Henderson v. Shreveport Gas, Electric Light & Power Co.Supreme Court of Louisiana · 1913
5 more not listed; retrieve them via the Exa API.