State Tax Collector v. Brown
Supreme Court of Louisiana
Proceeding by the State Tax Collector against Benjamin C. Brown. Judgment in Court of Appeal affirming judgment for the collector, and defendant brings writ of review.
1Opinion of the Court
Statement of the Case.
MONROE, C. J.
The state tax collector ruled defendant to show cause why he should not be condemned to pay state licenses for the years 1914 and 1915, as required by Act 171 of 1S98, § 6, with costs, penalties, and attorneys’ fees, for having conducted the business of wholesale ice cream dealer.
Defendant made a return to the effect that he was, and is, a manufacturer, exempted from such taxation by article 229 of the Constitution. The rule was made -absolute by the district court, its judgment was affirmed by the Court of Appeal, and the matter has been brought here by…
2Cases cited6 opinions
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
- State ex rel. Browne v. A. W. Wilbert's Sons Lumber & Shingle Co.Supreme Court of Louisiana · 1899
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Union Wire Rope Corporation v. Atchison, T. & SF Ry. Co.Court of Appeals for the Eighth Circuit · 1933
- State v. LanasaSupreme Court of Louisiana · 1922
- Ballard v. Kentwood Ice Mfg. & Bottling Works, Ltd.Supreme Court of Louisiana · 1920
- State v. American Creosote Works, Inc.Supreme Court of Louisiana · 1927
- Hughes & Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1925
6 more not listed; retrieve them via the Exa API.