City of New Orleans v. Ernst & Co.

The opinion of the Court was delivered by

Bermudez, C. J.

The City appeals from a judgment' relieving the defendants from payment of a license claimed of themfor carrying on the rice milling business.

The judgment rests on the defense of exemption set up under Articles 206 and 207 of the Constitution in force.

Those articles exempt from a license, all manufacturers, except those engaged in the manufacture of alcoholic or malt liquors, tobacco, cigars *747and cotton seed oil, and shield from taxation all property employed in the manufacture of specified articles, among which is mentioned flour.

A…