State v. Louisiana Ry. & Nav. Co.

Plaintiff has instituted this proceeding against defendant for the recovery of a severance license tax for the year 1920, for severing and taking gravel from the soil, at the Colfax Gravel Pit, in Grant parish.

Defendant has attacked the constitutionality of the tax, and alleges three reasons why it should be declared unconstitutional. The first and third are not mentioned in defendant’s brief, and we presume have been abandoned. The first, however, is, that the act contravenes article 31 of the Constitution of 1913, in that it is broader than its title; that the title gives no notice of…