Beary v. Narrau
Supreme Court of Louisiana
Appeal from Second Justice’s Court, Parish of Lafourche; O. L. Caro, Justice of the Peace. Rule by James Beary, sheriff and tax collector, against Joseph Narrau, for payment of an occupation tax. Rule made absolute, and defendant appeals.
1Opinion of the CourtLand, J.
The sheriff and tax collector of the parish of Lafourche proceeded by rule against the defendant to compel the payment of a license tax of $50 and penalty to the state for pursuing the occupation of a peddler-or hawker, as defined by Act No. 49 of 1904.
The rule set forth that defendant, a resident of the parish of Orleans, had been and was engaged in selling merchandise by sample, and by taking orders for immediate or future delivery.
Defendant answered that he was a mere clerk, agent, or salesman of the Leon Godchaux Clothing Company, Limited, of the city of New Orleans, and, as such, owed no…
2Cases cited3 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1901
- State ex rel. Woodward v. ChapmanSupreme Court of Louisiana · 1883
- State v. TolmanSupreme Court of Louisiana · 1901
3Cited by10 opinions
- Southern Hide Co. v. BestSupreme Court of Louisiana · 1932
- State v. BristowSupreme Court of Iowa · 1906
- State ex rel. Brittain v. HayesSupreme Court of Louisiana · 1918
- State v. Louisiana Coca-Cola Bottling Co.Supreme Court of Louisiana · 1929
- Terrebonne Parish Police Jury v. BD. OF COM'RS FOR ATCHAFALAYA BASIN LEVEE DIST.Supreme Court of Louisiana · 1975
5 more not listed; retrieve them via the Exa API.