State v. G. H. Tichenor Antiseptic Co.
Supreme Court of Louisiana
Appeal from"' Civil District Court, Parish of Orleans; John St. Paul, Judge. Action by the state against the G. H. Tichenor Antiseptic Company. Judgment for defendant, and plaintiff appeals.
1Opinion of the Court
Statement.
MONROE, J.
The state demands that defendant, as a wholesale dealer, shall pay a license tax, and defendant resists the demand, on the ground that, as a manufacturer, it is exempted from such tax by article 229 of the Constitution. The article mentioned exempts from the license tax all “manufacturers, other than those of distilled or malt liquors, tobacco, cigars, and cotton seed oil,” and it, of course, devolved upon defendant, claiming the benefit of such exemption, to show that it is a manufacturer of some product other than those which are excepted from the exemption. This we…
2Cases cited3 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
3Cited by5 opinions
- Ballard v. Kentwood Ice Mfg. & Bottling Works, Ltd.Supreme Court of Louisiana · 1920
- State v. Hennessy Co.Montana Supreme Court · 1924
- International Harvester Co. of America, Inc. v. Shreveport Nu-Grape Bottling Co.Louisiana Court of Appeal · 1930
- Liquified Petroleum Gas Commission v. Hiwan Petroleum Co.Louisiana Court of Appeal · 1954
- State v. Service Galvanizing WorksLouisiana Court of Appeal · 1941