Legal Opinion
State v. American Creosote Works, Inc.
Supreme Court of Louisiana
Decided March 28, 1927No. 28181PublishedCited by 11 opinions
1Opinion of the CourtRogers, J.
The state of Louisiana, through its Tax Collector for the parish of Jefferson, proceeded summarily to compel payment by the defendant company of alleged delinquent license taxes for the years 1924, 1925, and 1926. Plaintiff averred that during the years in question the defendant company was engaged in the business of creosoting lumber and owed the license taxes claimed by virtue of section 26 of Act No. 233 of 1920 and section 25 of Act No. 205 of 1924.
The defendant company, in its answer, denied that it owed the license taxes demanded by the plaintiff, claimed exemption on the ground that it…
2Cases cited9 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
- Downs v. DunnSupreme Court of Louisiana · 1926
- State ex rel. Browne v. A. W. Wilbert's Sons Lumber & Shingle Co.Supreme Court of Louisiana · 1899
- State Tax Collector v. BrownSupreme Court of Louisiana · 1917
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- JMCB, LLC v. Bd. of CommerceDistrict Court, M.D. Louisiana · 2018
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- County of Apache v. Southwest Lumber Mills, Inc.Arizona Supreme Court · 1962
- Ziperstein v. Tax CommissionerSupreme Court of Connecticut · 1979
6 more not listed; retrieve them via the Exa API.