Hammond Ice, Light & Bottling Co. v. Ballard
Supreme Court of Louisiana
Appeal from Twenty-Fifth Judicial District Court, Parish of Tangipahoa; R. S. Ellis, Judge. Action by the Hammond Ice, Light & Bottling Company, Limited, against John A. Ballard, tax collector. From a judgment for plaintiff, defendant appeals.
1Opinion
On the Merits.
[2] The plaintiff is a wholesale dealer in malt liquors containing less than 2 per cent, of alcohol in the parish of Tangipahoa, where the sale of intoxicating liquors is prohibited. The annual gross sales by the plaintiff are less than $5,000. On paying the sum of $50 to the sheriff and ex officio tax collector, the plaintiff demanded a license to conduct its business. The tax collector declined to issue the license until the plaintiff, should make an affidavit as to the amount of its annual business, and he gave the plaintiff a blank form of the affidavit to be filled out and…
2Cases cited2 opinions
- City of Shreveport v. SmithSupreme Court of Louisiana · 1912
- State v. MarounSupreme Court of Louisiana · 1911