State v. Hammond Packing Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Walter B. Sommerville, Judge. Action by the state and the state tax collector against the Hammond Packing Company. Judgment for defendant, and plaintiffs appeal.
1Opinion of the CourtBreaux, J.
Plaintiff demands of the' defendant the payment of a license; also fee of attorney, and interest for the years 1899, 1900, and 1901, respectively.
The demand is made under Acts 1898, p. 192, No. 127, approved July 13, 1898, being a statute (under article 242 of the Constitution) “to levy an annual license tax upon certain classes of corporations doing business within the state, whose domiciles are in other states or foreign countries.”
The section 8 of the statute which the tax collector seeks to enforce, provides:
“That all associations, eori>orations, or companies outside of this state, who…
2Cases cited7 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Cotting v. Kansas City Stock Yards Co.Supreme Court of the United States · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Joseph P. Ruth, Sometimes Also Known as J. P. Ruth v. The Eagle-Picher Company, a CorporationCourt of Appeals for the Tenth Circuit · 1955
- Lacy v. . Packing Co.Supreme Court of North Carolina · 1904
- State v. American Ry. Express Co.Supreme Court of Louisiana · 1924
- Ewell v. Board of Supervisors of Louisiana State UniversitySupreme Court of Louisiana · 1958
- William A. Slater Mills, Inc. v. GilpatricSupreme Court of Connecticut · 1922
6 more not listed; retrieve them via the Exa API.