State v. E. Allgeyer & Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Fred D. King, Judge. Action by the state against E. Allgeyer & Co. and others to show cause why they should not pay a license as cotton buyers. Judgment for defendants, and the state appeals.
1Opinion of the CourtProvosty, J.
This is a rule against defendants to show cause why they should not be condemned to pay the state a license for conducting the business of cotton buyers. Defendants show that their business consists entirely in filling orders which they receive from abroad for the buying of cotton; that is, they receive the orders, buy the cotton for their foreign clients, who give the orders, and ship the cotton to the foreign country. Defendants clearly are merely exporters, and it is well settled that a tax upon the importer or exporter is an impost or duty upon imports or exports, within the meaning of…
2Cases cited13 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Welton v. MissouriSupreme Court of the United States · 1876
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Telegraph Co. v. TexasSupreme Court of the United States · 1882
- Fairbank v. United StatesSupreme Court of the United States · 1901
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3Cited by1 opinion
- Union Sulphur Co. v. ReedDistrict Court, E.D. Louisiana · 1918