Legal Opinion
State v. Dielenschneider
Supreme Court of Louisiana
Decided December 15, 1892No. 11,070PublishedCited by 11 opinions
APPEAL from the First Oity Court of New Orleans. Childress, J.
1Opinion of the Court
The opinion of the court was delivered by
Fenner, J.
The Constitution of the State exempts from license taxation persons “ engaged in mechanical pursuits.”
Defendant is a barber, and the sole question is whether the trade of barber is a “mechanical pursuit,” within the meaning of the Constitution.
We think it is. The labor of a barber is manual; his work is mechanical. Hair cutting is as much a mechanical pursuit as wood cutting. See on the subject: City vs. Lagman, 43 An. 1180; Tax Collector vs. OConnors, 42 An. 787; City vs. Bailey, 35 An. 545.
Judgment affirmed.
2Cited by11 opinions
- Board of Barber Examiners v. ParkerSupreme Court of Louisiana · 1938
- Jackson v. StateCourt of Criminal Appeals of Texas · 1908
- Parish Council of Parish of East Baton Rouge v. Louisiana Highway & Heavy Branch of Associated General Contractors, Inc.Louisiana Court of Appeal · 1961
- State v. Up-To-Date Shoe Repairing Co.Supreme Court of Louisiana · 1932
- State v. Chicago Hat WorksSupreme Court of Louisiana · 1932
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