State v. De Soto Wholesale Grocery Co.

O’NIELL, Chief Justice.

This suit was brought by the supervisor of public accounts, in the name of the state, to collect $803.58 taxes on sales of tobacco, cigars, and cigarettes, and to collect a penalty of $100, under the provisions of Act No. 4 of 1932. The district court rejected the plaintiff’s demand, and, on appeal to the Court of Appeal, the judgment was affirmed. 159 So. 445.

The plaintiff averred that, during the period from July 1, 1932, to April 17, 1933, the defendant sold tobacco, cigars, and cigarettes, in an amount which required the payment of $2,951.87 taxes, and that the…