State v. Rosenstream, Weiss & Co.
Supreme Court of Louisiana
T N RE. C. IT. Parker, Tax Collector, Applying for Certiorari, or A Writ of Review, to the Court of Appeals, Parish of Orleans, State of Louisiana.
1Opinion of the Court
The opinion of the court was delivered by
Blanchard, J.
This case involves a controversy as to the amount of license due by defendants to the State under Section 6 of Act 150 of 1890 for the several years named in the rule.
The question presented is whether defendants, who paid license as wholesale grocers for each of the years, are liable, under the provisions of the statute, for an additional license for selling liquors in quantities less than five gallons.
The tax collector, construing the law to mean that defendants, because selling liquors in quantities less than five gallons, must pay an…
2Cases cited5 opinions
- Roy v. SchuffSupreme Court of Louisiana · 1899
- Adler, Goldman & Co. v. Board of AssessorsSupreme Court of Louisiana · 1885
- Gillis v. Clayton, AssessorSupreme Court of Louisiana · 1881
- State ex rel. Scheff v. CullomSupreme Court of Louisiana · 1897
- Carondelet Canal & Navigation Co. v. TedescoSupreme Court of Louisiana · 1885
3Cited by23 opinions
- California Employment Stabilization Commission v. Municipal CourtCalifornia Court of Appeal · 1944
- State ex rel. Guillot v. Central Bank & Trust Co.Supreme Court of Louisiana · 1918
- Downs v. DunnSupreme Court of Louisiana · 1926
- Unemployment Reserves Commission v. St. Francis Homes Ass'nCalifornia Court of Appeal · 1943
- S. D. Moody & Co. v. SpotornoSupreme Court of Louisiana · 1904
18 more not listed; retrieve them via the Exa API.