Lionel's Cigar Store v. McFarland

This suit is an attack on the constitutionality of the Act 197 of 1926, p. 324, levying the so-called tobacco tax. The plaintiffs are appealing from a-judgment of the district court recalling a temporary restraining order and refusing to grant an injunction to prevent the supervisor of public accounts from enforcing the act. Appellants are retail tobacco dealers. They are citizens and taxpayers in New Orleans, have a long-term lease on the building in which they conduct their business, and paid in the beginning of the year 1926 the license taxes required by the state and the municipality for…