Legal Opinion
State v. Banner Cleaners & Dyers, Inc.
Supreme Court of Louisiana
Decided March 30, 1936No. 33325PublishedCited by 3 opinions
1Opinion of the Court
FOURNET, Justice.
The state of Louisiana proceeded by rule to collect an occupational license tax from the Banner Cleaners & Dyers, Inc., under the provisions of section 25 of Act No. 190 of 1932, for the years 1932 and 1933, plus penalties, attorney’s fees and costs. In answer to the rule, the defendant pleaded exceptions of no cause or right of action, based upon the alleged unconstitutionality of section 25 of the act.
The judge of the lower court overruled the exceptions of no cause or right of action and rendered judgment in favor of the state of Louisiana for the amount found to be due,…
2Cases cited14 opinions
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Williams v. FearsSupreme Court of the United States · 1900
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3Cited by3 opinions
- Fallon v. New Orleans Police DepartmentSupreme Court of Louisiana · 1959
- State v. Carl the Cleaner, Inc.Supreme Court of Louisiana · 1936
- State v. RegenbogenSupreme Court of Louisiana · 1941