Legal Opinion
City of New Orleans v. W. Horace Williams Co.
Supreme Court of Louisiana
Decided November 10, 1947No. 38365PublishedCited by 2 opinions
1Opinion of the Court
FOURNET, Justice.
The W. Horace Williams Company, a commercial partnership engaged in the business in the City of New Orleans of contracting on both a fixed-fee and a cost-plus basis, having tendered and paid to the City of New Orleans an occupational license tax for the year 1946 based on its gross earnings within the territorial limits of the city for the year 1945, the city, contending that such tax should be computed on the basis of the entire gross receipts of the partnership whether derived from work within or without the city, proceeded by rule to collect the difference between the…
2Cases cited7 opinions
- City of Shreveport v. New York Life Ins.Supreme Court of Louisiana · 1917
- Great Atlantic & Pacific Tea Co. v. City of RichmondSupreme Court of Virginia · 1945
- City of Lake Charles v. Equitable Life Assur. Soc.Supreme Court of Louisiana · 1905
- City of LaGrange v. WhitleySupreme Court of Georgia · 1935
- State v. Albert Mackie Co.Supreme Court of Louisiana · 1918
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3Cited by2 opinions
- Gertrude Gardner, Inc. v. McNamaraLouisiana Court of Appeal · 1978
- City of Hammond v. Orkin Exterminating Co.Louisiana Court of Appeal · 1971