Mayor of New Iberia v. Moss Hotel Co.
Supreme Court of Louisiana
Appeal from Nineteenth Judicial District Court, Parish of Iberia; T. Don Poster, Judge. Rule by the mayor and board of trustees of the city of New Iberia against the Moss Hotel Company, Limited, Edward Nereaux, Alphonse Lacour, Ralph Landry, Louis B. Delahoussaye, M. P. Smith, and Joseph Maniskako. Judgment for defendants, and plaintiffs appeal.
1Opinion of the Court
Statement of the Case.
NICHOLLS, J.
On the 12th of May, 1904, the town of New Iberia adopted an ordinance which ordained that parties engaged in the retail selling of liquors within the corporate limits of the town of New Iberia from and after the 1st of June, 1904, should be liable for a license tax of $1,000 for each business or firm for the balance of the calendar year. The ordinance ordained further that, upon failure on the part of any person to pay the license after he had become delinquent in the payment, he would become liable for 2 per cent, per month interest on the amount of the…
2Cases cited4 opinions
- Mayor of New Iberia v. Moss Hotel Co.Supreme Court of Louisiana · 1904
- State ex rel. Paquet v. FernandezSupreme Court of Louisiana · 1897
- Petitfils v. Town of JeaneretteSupreme Court of Louisiana · 1900
- City of New Orleans v. Firemen's InsuranceSupreme Court of Louisiana · 1889