State v. Moore

Appellee moves to dismiss this appeal on the ground that this court is without jurisdiction, for the reason that the issue presented involves the legality of a tax which, under section 10, art. 7, of the Constitution of 1921, the Supreme Court alone has jurisdiction regardless of the amount involved.

The issue presented here is the right of the state of Louisiana to collect a license tax from the defendant, a practicing dentist in the city of New Orleans, based upon his gross annual receipts without deduction of expenses incurted by him for laboratory, work and X-ray examinations, the…