Legal Opinion
Downs v. Dunn
Supreme Court of Louisiana
Decided November 29, 1926No. 27770PublishedCited by 19 opinions
1Opinion of the Court
O’NIELL O. J.
This is a suit to collect a license tax of $50, being the minimum annual license tax levied on wholesale dealers in merchandise, by the Act 205 of 1924, § 7, p. 377. The defendant is engaged in the coffee business. He buys green coffee in large quantities, roasts and grinds it, mixes it with chicory, puts up the finished product in packages of convenient size for the trade, and sells it to retailers. It is admitted that his business is that of a manufacturer, selling only the product of his factory. It is admitted also that; if the defendant were not a manufacturer, he would be…
2Cases cited29 opinions
- Dahnke-Walker Milling Co. v. BondurantSupreme Court of the United States · 1921
- Dorchy v. KansasSupreme Court of the United States · 1926
- State v. Rosenstream, Weiss & Co.Supreme Court of Louisiana · 1900
- State v. CallacSupreme Court of Louisiana · 1893
- State v. FourcadeSupreme Court of Louisiana · 1893
24 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State v. Cedar Grove Refining Co.Supreme Court of Louisiana · 1934
- City of Shreveport v. GregorySupreme Court of Louisiana · 1936
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- State v. American Creosote Works, Inc.Supreme Court of Louisiana · 1927
- State v. Whitehead Motor Co.Supreme Court of Louisiana · 1934
14 more not listed; retrieve them via the Exa API.