Legal Opinion
State v. Crescent City Laundries, Inc.
Supreme Court of Louisiana
Decided January 6, 1936No. 33276PublishedCited by 4 opinions
1Opinion of the Court
ROGERS, Justice.
The Crescent City Laundries, Inc., is a corporation engaged in the steam dyeing, laundering, cleaning, and pressing business in the city of New Orleans. It operates seven large and widely separated plants in the city from which it derives a gross annual revenue in excess of $1,000,000. When sued by the state tax collector for occupational license taxes for the years 1933 and 1934 under section 25 of Act No. 190 of 1932, the corporation pleaded the constitutional exemption accorded to those engaged in mechanical pursuits and, alternatively, if such exemption was denied that it…
2Cases cited15 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
- State v. HirnSupreme Court of Louisiana · 1894
- City of New Orleans v. BayleySupreme Court of Louisiana · 1883
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3Cited by4 opinions
- Griffith v. SOLLAY FOUNDATION DRILL.Louisiana Court of Appeal · 1979
- State v. Banner Cleaners & Dyers, Inc.Supreme Court of Louisiana · 1936
- State v. Carl the Cleaner, Inc.Supreme Court of Louisiana · 1936
- State v. RegenbogenSupreme Court of Louisiana · 1941