State v. Read & Nott

ST. PAUL, Justice.

This is an appeal by the state from a judgment denying it the right to collect a license or occupational tax from the defendants.

The case was tried on an agreed statement of facts, the substance of which was that defendants were the local representatives in Shreveport of certain nonresident commercial firms; that they kept on hand samples of merchandise in which said foreign merchants dealt, but no stock of goods out of which anything was sold; that they received orders at their office or place of business, and also solicited orders as drummers within their district; that…