State v. Comus Cleaners

The state of Louisiana, by rule, sued the defendant, engaged in the business of cleaning hats and shoes in the city of New Orleans, for license taxes for the years 1929, 1930, and 1931, under section 25 of Act No. 205 of 1924, as amended by Act No. 241 of 1928, alleging that there was due the sum of $112.50, or $37.-50 per year, together with interest, penalties, and attorneys’ fees based upon the statement that the gross receipts from the operation of the business were more than $5,000 and less than $6,000 in each year.

The defendant did not file a return to the rule or raise any special…