Nathan v. Louisiana
Supreme Court of the United States
This case was brought up from the Supreme Court of the State of Louisiana, by a writ of error issued under the twenty-fifth section of the Judiciary Act. On the 26th of March, 1842, the State of Louisiana passed an act to increase the revenue of the State, the ninth section of which provided that “ each and every money or exchange broker shall hereafter pay an annual tax of $ 250 to the State, in lieu of the tax heretofore imposed on them.”
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This case was brought up from the Supreme Court of the State of Louisiana, by a writ of error issued under the twenty-fifth section of the Judiciary Act. On the 26th of March, 1842, the State of Louisiana passed an act to increase the revenue of the State, the ninth section of which provided that “ each and every money or exchange broker shall hereafter pay an annual tax of $ 250 to the State, in lieu of the tax heretofore imposed on them.” On the 3d of February, 1845, Isaac T. Preston, the Attorney-General of the State, filed a petition in the District Court of the first judicial district,…
1Opinion of the CourtJustice McLEAN
This suit is brought before us, by a writ of error to the Supreme Court of Louisiana.
By an act of the Legislature of Louisiana, of the 26th of March, 1842, entitled “ An act relative to the revenue of the State,” it is provided in the ninth section, that “each and every money or exchange broker shall hereafter pay an annual tax of $ 250 to the State, in lieu of the tax heretofore imposed on them.” The defendant below having failed to pay the tax for two years, a suit was 'brought against him in the District Court of the State, in which a judgment for five hundred dollars was rendered. That…
2Cases cited3 opinions
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- Briscoe v. President of the Bank of the CommonwealthSupreme Court of the United States · 1837
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- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
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- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
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