Ballard v. Kentwood Ice Mfg. & Bottling Works, Ltd.
Supreme Court of Louisiana
Appeal from First Justice’s Court, Parish of Tangipahoa; C. D. Strickland, Justice of the Peace. Suit by John A. Ballard, ex officio Tax Collector of the Parish of Tangipahoa, against the Kentwood Ice Manufacturing & Bottling Works, Limited. From judgment for defendant, plaintiff appeals.
1Opinion of the CourtSommerville, J.
The state sued for a license in the sum of $30, alleged to be due by defendant for carrying on the business of a retail merchant, selling ice, meal, lard, butter, bacon, hams, meat, ice cream, milk cans, and other articles during the year 1919.
The defendant answered that it was a manufacturer of the several articles named, except milk cans, and that it was exempt from the payment of license taxes under article 229 of the Constitution.
There was judgment in favor of defendant, and plaintiff has appealed.
The case was tried on a statement of facts sworn to by the president of the defendant…
2Cases cited4 opinions
- City of New Orleans v. Ernst & Co.Supreme Court of Louisiana · 1883
- State Tax Collector v. BrownSupreme Court of Louisiana · 1917
- Ballard v. Hammond Coca-Cola Bottling Co.Supreme Court of Louisiana · 1920
- State v. G. H. Tichenor Antiseptic Co.Supreme Court of Louisiana · 1907
3Cited by11 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Ziperstein v. Tax CommissionerSupreme Court of Connecticut · 1979
- Downs v. DunnSupreme Court of Louisiana · 1926
- Atkinson v. City of PierreSouth Dakota Supreme Court · 2005
- State v. Hennessy Co.Montana Supreme Court · 1924
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