Legal Opinion
State v. Owin
Supreme Court of Louisiana
Decided November 28, 1938No. 34971PublishedCited by 10 opinions
1Opinion of the Court
ROGERS, Justice.
This is a suit in which the- State of Louisiana, proceeding under the provisions of Sebtion 9 of Act No. 15 of the Third Extra Session of 1934, as amended by Act No. 5 of the First Extra Session of 1935 and Acts Nos. 7 and 10 of the Fourth Extra Session of 1935, seeks to recover from the defendant, Joseph T. Owin, as a retail dealer, a license tax of $30 for the year 1937, and an additional license tax of $10 for the year 1935.
The defense urged to the suit of the State is that the defendant is a wholesale dealer and not a retail dealer, and that he has paid his license tax as…
2Cases cited3 opinions
- Alward v. JohnsonSupreme Court of the United States · 1931
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- State v. Milam Grain & Milling Co.Supreme Court of Louisiana · 1933
3Cited by10 opinions
- Chicago Bridge & Iron Company v. CocrehamSupreme Court of Louisiana · 1975
- Claiborne Sales Company v. Collector of RevenueSupreme Court of Louisiana · 1957
- Bridges v. Cepolk Corp.Louisiana Court of Appeal · 2014
- Roger v. Estate of MoultonLouisiana Court of Appeal · 1986
- American Creosote Works, Inc. v. Collector of Revenue of LouisianaLouisiana Court of Appeal · 1958
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