A. G. Barnard, Sheriff & Tax Collector v. Gall & Pharr
Supreme Court of Louisiana
APPEAL from the Twenty-first District Court, Parish of Iberia. Mouton, J. 1. Section 3 of Act No. 150 of session of 1890, imposes a license on all manufactories not expressly exempted by Articles 206 and 207 of the State Constitution. Sawmills are manufactories (35 An. 998; 38 An. 398; 41 An. 996 ; 42 An. 1119), but are not exempted by the Constitution.
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APPEAL from the Twenty-first District Court, Parish of Iberia. Mouton, J. 1. Section 3 of Act No. 150 of session of 1890, imposes a license on all manufactories not expressly exempted by Articles 206 and 207 of the State Constitution. Sawmills are manufactories (35 An. 998; 38 An. 398; 41 An. 996 ; 42 An. 1119), but are not exempted by the Constitution. Hence they are liable to license under Section 3 of Act 150, of 1890. 3. Where an act expressly declares that it repeals only such portions of existing laws as conflict with it, this expression must govern; and such portions of existing laws…
1Opinion of the Court
The opinion of the court was delivered by
Fenner, J.
The parties are agreed as to all the facts, and the sole question presented for our determination is one of law, to-wit: Whether or not the existing law of the State subjects the business of conducting a saw-mill to license taxation.
It is fully settled by prior decisions that the power granted to the Legislature to levy license taxes is discretionary and not mandatory, and that the Legislature may exempt or abstain from taxing, by way of license, any particular business or occupation. City vs. Mule, 3S An. 826; City vs. Bank, 82 An. 82; State…
2Cases cited3 opinions
- Gardner v. CollectorSupreme Court of the United States · 1868
- Red Rock v. HenrySupreme Court of the United States · 1883
- King v. CornellSupreme Court of the United States · 1882
3Cited by9 opinions
- Amos v. MosleySupreme Court of Florida · 1917
- State Ex Rel. Porterie v. SmithSupreme Court of Louisiana · 1935
- State ex rel. Broussard v. HendersonSupreme Court of Louisiana · 1907
- State ex rel. Finlayson v. AmosSupreme Court of Florida · 1918
- Wood v. BatemanSupreme Court of Louisiana · 1921
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