State v. Mayer Sugar & Molasses Co.

O’NIELL, Chief Justice.

This is a suit for additional corporation franchise taxes for the years 1934 to 1938, inclusive. The defendant pleaded that the claim for the tax for the year 1934 was barred by the prescription of three years, under Section 19 of' Article XIX of the Constitution, as amended according to Act No. 35 of 1938, at the Congressional election held on November 8, 1938. The defendant pleaded also that the statute under which the State is claiming the additional franchise taxes, specifically, the 4th paragraph of Section 1 of Act No. 8 of 1932, as amended by Act No. 18 of 1934,…