State v. Wilson & Co.

OVERTON, Justice.

The present suit is one instituted by the state against Wilson & Co., Inc., of Louisiana, to recover a tax of 1% per cent, of the gross receipts arising from wholesaling, selling, or jobbing meat products in the state.

The defendant admits having made the gross sales set forth in the petition, but resists payment on the ground that the tax is unconstitutional, because, tersely stated, (1) it is a burden on interstate commerce; (2) because it denies defendant the equal protection of the laws; (3) because it deprives defendant of its property without due process of law; (4)…