State ex rel. Huson v. Bank of Mansfield

The opinion of the court was delivered by •

Breaux, J.

The relator is the sheriff and ex-officio tax collector of the parish of DeSoto. He alleges that the defendant bank is in*1030debted to the State of Louisiana and to the parish of DeSoto for license tax for the years 1895 and 1896.

The defence to this claim is, that the Legislature has not imposed any license tax on incorporated banks having a capital of less than fifty thousand dollars.

It is admitted that the capital stock of the defendant company is fifteen thousand dollars, and that it has no surplus.

The judgment of the District Court is…