City of New Orleans v. Davis Aviation, Inc.

McCALEB, Justice.

The City of New Orleans, alleging that Davis Aviation, Inc., was operating an advertising agency during 1950 and 1951, brought a summary proceeding in the Civil District Court for it to show cause why it should not be condemned to pay occupational license taxes of $200 attributable to this business, plus penalties, interest and attorney fees. (The respondent resisted liability asserting that it operates a flying school for which it has been duly licensed and that, while it occasionally rents its planes to persons engaged in the advertising business for the towing of banners…