Flournoy v. Walker
Supreme Court of Louisiana
Application by J. P. Flournoy, tax collect- or, for writs of certiorari and prohibition to review an order denying an application for judgment for license tax, sought to he recovered from AY. AY. Walker.
1Opinion of the CourtProvosty, J.
The questions presented in this case are, first, whether defendant is a peddler, within the meaning of Act No. 295 of 1908; and, second, whether the part of said act imposing a license tax on peddlers is not unconstitutional, as being vio-lative of article 48 of the Constitution, by which the Legislature is forbidden to pass any special law regulating trade; and of article 225, .requiring taxation to be uniform; and of article 229, requiring licenses to be graduated.
Defendant goes about the country with a two-horse wagon buying eggs and chickens, and, when he has gathered a sufficient number,…
2Cited by8 opinions
- Naquin v. Titan Indem. Co.Supreme Court of Louisiana · 2001
- Smith v. Department of Public SafetyLouisiana Court of Appeal · 1971
- State ex rel. Brittain v. HayesSupreme Court of Louisiana · 1918
- De Brueys v. BurnsSupreme Court of Louisiana · 1918
- Kirby v. Crystal Oil Refining Corp.Louisiana Court of Appeal · 1929
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