State ex rel. Gelpi v. Board of Assessors
Supreme Court of Louisiana
APPEAL from the Oivil District Ooiirt, Parish of Orleans. King, J. Imported foreign goods in unbroken original packages in the hands of the importers, upon which import duties have been paid to the United States, are not liable to State taxation. 12 Wh. 419; 18 Wall 29; Saunders on Taxation, 35; Desty on Taxation, vol. 1, p. 232; 24 How. 169; 8 Wall. 123; 8 Wall. 148; 13 Wall. 34; 12 Wh. 447 ; 5 How 504; 13 Wall. 129; 15 Wall. 284; 96 U. S. 447; Desty, vol. 1, 233; 12 Wh.…
Read the full summary
APPEAL from the Oivil District Ooiirt, Parish of Orleans. King, J. Imported foreign goods in unbroken original packages in the hands of the importers, upon which import duties have been paid to the United States, are not liable to State taxation. 12 Wh. 419; 18 Wall 29; Saunders on Taxation, 35; Desty on Taxation, vol. 1, p. 232; 24 How. 169; 8 Wall. 123; 8 Wall. 148; 13 Wall. 34; 12 Wh. 447 ; 5 How 504; 13 Wall. 129; 15 Wall. 284; 96 U. S. 447; Desty, vol. 1, 233; 12 Wh. 419; 13 Wall. 29; 103 U. S.' 460; 91 U. S. 275; 97 U. S. 466; 103 U. S. 344; Colley on Taxation, p. 95.
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
The admitted facts are, that the relators conduct a commercial partnership as importers of foreign goods in New Orleans; that they (the goods) are foreign imports; that at the date of the assessment they had in stock $15,000 worth of imported goods, of which $1000 were in broken packages and $14,000 in original packages; that at no time during the year the quantity or value of imported goods in broken packages exceed $1000; that during the course of the year they sell the entire $14,000 in the original packages imported, and they are in their…
2Cases cited1 opinion
- Low v. AustinSupreme Court of the United States · 1872
3Cited by4 opinions
- Cook v. Marshall CountySupreme Court of Iowa · 1903
- State ex rel. W. K. Henderson Iron Works & Supply Co. v. JeterSupreme Court of Louisiana · 1922
- State v. EckenrodeSupreme Court of Iowa · 1910
- State v. NeslundSupreme Court of Iowa · 1909