State v. Serio
Supreme Court of Louisiana
Appeal from First Judicial District Court, Parish of Orleans; Leon L. Labatt, Judge. Suit by the State against Serio & Messina. From a judgment for defendants, plaintiff appeals.
1Opinion of the CourtOverton, J.
The state tax collector filed a rule against defendants to recover from them, as wholesale dealers, $150, with interest and attorney’s fees, alleged to be due for licenses for the years 1919, 1920, and 1921, and to enjoin them from further conducting their business as wholesalers until the payment of the licenses.
Defendants plead that they are not wholesale dealers in merchandise. They also aver that their gross receipts do not amount to more than $15,000 per annum.
On the first trial, in the court below, defendants were cast. They, however, in a motion for a new trial, suggested that since…
2Cited by4 opinions
- Downs v. DunnSupreme Court of Louisiana · 1926
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- State v. Gallagher Transfer & Storage Co.Supreme Court of Louisiana · 1923
- Liuzza v. SimmsSupreme Court of Louisiana · 1923