State ex rel. Brittain v. Hayes
Supreme Court of Louisiana
Appeal from First Justice’s Court, Parish of Red River; A. F. Massingall, Justice. Proceeding by the State of Louisiana, on relation of T. M. Brittain, Sheriff and ex officio Tax Collector, against Roy Hayes. Judgment for defendant, and relator appeals.
1Opinion
On Rehearing.
O’NIELL, J.
The question presented is whether the defendant owes the state the license tax of $75, imposed by the Act No. 229 of 1912 upon every peddler or hawker traveling in a one-horse vehicle.
The defendant is a farmer who drives to town daily in his buggy and delivers to his *41regular customers, according to their orders, milk produced by his cows on the farm.
The defenses are: First, that the defendant is not a peddler or hawker because he does not go about selling the milk, but only delivers to hm customers the milk that is already sold or ordered from the farm; second, that…
2Cases cited3 opinions
- Roy v. SchuffSupreme Court of Louisiana · 1899
- Beary v. NarrauSupreme Court of Louisiana · 1905
- Flournoy v. WalkerSupreme Court of Louisiana · 1910
3Cited by12 opinions
- Keeney v. BeasmanCourt of Appeals of Maryland · 1936
- Louisiana State Department of Agriculture v. SibilleSupreme Court of Louisiana · 1945
- Plemmons v. Pevely Dairy Co.Missouri Court of Appeals · 1950
- De Brueys v. BurnsSupreme Court of Louisiana · 1918
- Holguin v. Billy the Kid Produce, Inc.New Mexico Court of Appeals · 1990
7 more not listed; retrieve them via the Exa API.