Constant, Benjamin & Co. v. Parish of East Carroll

The opinion of the court was delivered by

Blanchard, J.

Plaintiffs are retail liquor dealers in the Parish of East Carroll. The collector of parish taxes demanded of each the payment of- a license of $250 for carrying on business as such for the calendar year 1899.

Theyi resisted this demand as being illegal, but paid under protest to avoid the penalties denounced by the statutes against those selling liquors without license.

Thereupon they instituted the present suit for reimbursement of the amounts so paid.-

Various grounds of illegality are presented as issues arising in the case. One suffices,…