Buffington v. Dinkgrave

The judgment of the court was pronounced by

Rost, J.

This action was instituted by the plaintiff to recover back from Dinhgrave, sheriff and tax-collector, state and parish taxes, paid under protest, for a license to sell goods in a flatboat at the landing of the town of Monroe. The plaintiff alleges that his boat was laden with the produce of the soil and manufactures of the other States of the Union, and that he was on that account exempt from taxation : That, if he had been liable for the tax, the first license should have endured one year from its date, and he was not liable for the tax of…