Legal Opinion
Giamalva v. Cooper
Supreme Court of Louisiana
Decided May 29, 1950No. 39702PublishedCited by 21 opinions
1Opinion of the Court
McCALEB, Justice.
This suit is brought by authority of Act 330 of 1938 for a refund of $100 which appellant paid under protest to the Collector of Revenue as an occupational tax under Section 20(d) of Act IS of the Third Extra Session of 1934, as amended by Act 6 of 1948, for engaging in the business of operating gambling slot machines. The basis for the claim, according to the petition, is that the statute is invalid being in violation of Section 8 of Article 19 of the Constitution of 1921 and, alternatively, that it also fails to conform to Section- 17 of Article 3. These challenges were…
2Cases cited18 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- United States v. Jin Fuey MoySupreme Court of the United States · 1916
- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
- License Tax CasesSupreme Court of the United States · 1867
- United States v. DoremusSupreme Court of the United States · 1919
13 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Radiofone, Inc. v. City of New OrleansSupreme Court of Louisiana · 1994
- Gandolfo v. Louisiana State Racing CommissionSupreme Court of Louisiana · 1954
- Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New Orleans and Norman S. Foster, in His Official Capacity as Chief Financial Officer and Director of Finance for the City of New OrleansSupreme Court of Louisiana · 2018
- State Licensing Bd. of Con. v. State Civil Serv. Com'nLouisiana Court of Appeal · 1959
- Roger v. Estate of MoultonLouisiana Court of Appeal · 1986
16 more not listed; retrieve them via the Exa API.