City of Shreveport v. Smith
Supreme Court of Louisiana
Appeal from First Judicial District Court, Parish of Caddo; E. W. Sutherlin, Judge. Rule by the City of Shreveport to Charles Smith to show cause why he should not pay a license tax. From a judgment for defendant, the city appeals.
1Opinion of the Court
.Statement of the Case.
MONROE, J.
The city of Shreveport ruled defendant to show cause why he should not pay a license for selling “near beer,” or discontinue the business, alleging that, under a city ordinance, he was liable for a minimum license of $200, and, under section 20 of Act No. 171 of 1898, it was entitled to proceed against him by rule. Defendant interposed an exception of “no cause of action,” and, answering, admitted that he was engaged in selling a nonintoxicating nonspirituous malt beverage, known as “hiawatha,” for the sale of which, he alleges, the city has no authority to…
2Cases cited4 opinions
- Eaves v. StateSupreme Court of Georgia · 1901
- State v. O'ConnellSupreme Judicial Court of Maine · 1904
- Shreveport Gas, Electric Light & Power Co. v. Assessor of Caddo ParishSupreme Court of Louisiana · 1895
- State v. MarounSupreme Court of Louisiana · 1911
3Cited by7 opinions
- State v. DudleySupreme Court of Louisiana · 1925
- Bd. of Com'rs. Etc. v. Hunter FoundationSupreme Court of Louisiana · 1977
- Village of Marthaville v. ChambersSupreme Court of Louisiana · 1914
- City of Shreveport v. SmithSupreme Court of Louisiana · 1912
- Hammond Ice, Light & Bottling Co. v. BallardSupreme Court of Louisiana · 1914
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