State v. Putnam

Statement op the Case.

The opinion of the court was delivered by

Nigholls, O. J.

The tax collector of the First District of the city *89of New Orleans served a rule upon the defendants to show cause why the license which they had paid to the State for doing business for the years 1897, 1898, 1899 and 1900, as commission merchants, should not he increased each of those years by the sum of eighty-seven dollars and fifty cents, and why they should not pay interest and penalties on those sums. The defendants called in question, on numerous grounds, the right of the tax collector to make such a demand.…