Legal Opinion
State v. Up-To-Date Shoe Repairing Co.
Supreme Court of Louisiana
Decided October 31, 1932No. 31830PublishedCited by 11 opinions
1Opinion of the CourtRogers, J.
The state tax collector for the parish of Orleans appeals from a judgment rejecting his demand under section 25 of Act No. 205 of 1924 as amended by Act No. 241 of 1928 for an occupational license tax against the Up-To- Date Shoe Repairing Company, Inc., a corporation engaged in the shoe-repairing business in the city of New Orleans. The license tax is demanded for the years 1929, 1930, and 1931; the defendant corporation 'having paid a license tax of $5 for each of the years 1930 and 1931, but none at all for the year 1929.
The defense which prevailed in the court below is that defendant,…
2Cases cited9 opinions
- State v. HirnSupreme Court of Louisiana · 1894
- City of New Orleans v. BayleySupreme Court of Louisiana · 1883
- City of New Orleans v. Lagman & SonSupreme Court of Louisiana · 1891
- State v. DielenschneiderSupreme Court of Louisiana · 1892
- State v. Chicago Hat WorksSupreme Court of Louisiana · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State v. Pittsburgh Testing Laboratory Corp.Supreme Court of Louisiana · 1943
- White Cleaners & Dyers v. HughesDistrict Court, W.D. Louisiana · 1934
- State v. TungSupreme Court of Louisiana · 1935
- State v. Crescent City Laundries, Inc.Supreme Court of Louisiana · 1936
- State v. Up-To-Date Shoe Repairing Co.Supreme Court of Louisiana · 1933
6 more not listed; retrieve them via the Exa API.