Legal Opinion

State v. Louisiana Navigation Fisheries Co.

Louisiana Court of Appeal

Decided June 29, 1942No. 17797PublishedCited by 2 opinions

1Opinion of the Court

The State of Louisiana, under Act 14 of the Second Extra Session of the Legislature of 1935, instituted this summary proceeding, or rule, against the defendant corporation to recover the sum of $625.59 for additional franchise taxes alleged to be due for the years 1936, 1937, 1938, 1939 and 1940, under the provisions of Act 8 of 1932, as finally amended by Act 10 of the First Extra Session of the Legislature of 1935, which acts are generally referred to as the "franchise tax statutes".

Defendant corporation, under the provisions of Section 19, Article XIX of the Constitution of this state,…

2Cases cited5 opinions

  1. Farrington v. TennesseeSupreme Court of the United States · 1878
  2. State v. Stewart Bros. Cotton Co.Supreme Court of Louisiana · 1939
  3. State v. Bisso Realty & Investment Co.Supreme Court of Louisiana · 1936
  4. State v. Alden MillsLouisiana Court of Appeal · 1942
  5. State v. Gentilly Route Sixty-One Co.Louisiana Court of Appeal · 1942

3Cited by2 opinions

  1. A.B. Frank Co. v. Latham, SEC. of StateTexas Supreme Court · 1946
  2. A. B. Frank Co. v. LathamCourt of Appeals of Texas · 1945

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