State v. American Sugar Refining Co.

The Opinion of the Court was delivered by

Nicholls, C. J.

On Application for Rehearing by

Blanchard, J.

Statement op the Case.

Nicholls, O. J. In 1898 the Legislature of the State of Louisiáña enacted a general license law, which is found in the acts of that year, under the number one hundred and seventy-one (171). The title of the act was: “An act to levy, collect and enforce payment of an annual license tax upon all persons, associations of persons, or business firms and corporations. pursuing any trade, profession, vocation, calling or business (except those who are expressly excepted from such…