State v. Louisiana Coca-Cola Bottling Co.

This is a proceeding by rule, instituted by the state tax collector of the parish of Orleans against the Louisiana Coca-Cola Bottling Company, Limited, to recover peddler’s licenses for the years 1926, 1927, and 1928. The defenses urged involve the applicability to defendant of the act, levying the license, the constitutionality of the license levied, and the right to collect a license for each truck used, or the right to collect a license, based on the number of trucks used.

Defendant is a Louisiana corporation, domiciled and doing business in New Orleans, where it is engaged in the…