Legal Opinion
State v. Magnolia Packing Co.
Supreme Court of Louisiana
Decided April 26, 1948No. 38546PublishedCited by 3 opinions
1Opinion of the Court
McCALEB, Justice.
The State claims that the defendant is a wholesale dealer as defined by the General License Tax Law, Act No. 15 of the Third Extra Session of 1934, as amended, and seeks recovery of taxes for the years 1944, 1945 and 1946. Defendant resists liability on the ground that it is engaged in the business of manufacturing and, therefore, is exempt from the provisions of the law. This defense prevailed in the lower court and the State has appealed.
The defendant operates a large meat packing plant in the city of Shreveport, distributing its products over a wide area of East Texas,…
2Cases cited17 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
- State ex rel. Browne v. A. W. Wilbert's Sons Lumber & Shingle Co.Supreme Court of Louisiana · 1899
- Distilling & Cattle Feeding Co. v. People ex rel. BarnewoltIllinois Supreme Court · 1896
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3Cited by3 opinions
- Smith v. State ex rel. Collector of RevenueLouisiana Court of Appeal · 1958
- Liquified Petroleum Gas Commission v. Hiwan Petroleum Co.Louisiana Court of Appeal · 1954
- Opinion No. 76-351 (1976) Ag, Oklahoma Attorney General Reports1976