State Ex Rel. Werner v. Hughes

O’NIELL, O. J.

This is a mandamus proceeding to compel the tax collector for the parish of Caddo to accept from the relator, W. Murray Werner, $30 in full payment of the license tax due by him, for conducting the business of a building contractor during this year. The $30 was tendered on the 7th of February, together with a sworn statement, as required by the 32d section of Act 205 of 1924, p. 379, of the business done by Werner during the preceding year. The gross amount of receipts of the business done, or contracts performed, during the year 1929, was $332,801, and the gross amount of…