City of New Orleans v. Salamander Insurance

The only question for decision in this case is, according to the statement of facts, “whether the Salamander Insurance Company could be taxed for the payment of any municipal tax whatever — said company having paid to the State the license tax of $1000, called for under paragraph No. 15, section No. 3, of act No. 42, of the Legislature of Louisiana, approved March 3, 1871, and paragraph No. 15, section No. 1, of act No. 14, approved March 5, 1872, during said years 1871 and 1872.”

The portions of said acts applicable to the question are as follow: Section 3 (act 1871). “ That there shall be…