State v. Frederick De Bary & Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Fred D. King, Judge. Rule taken by the State Tax Collector against Frederick De Bary & Company for license taxes. From judgment for defendant, the State appeals.
1Opinion of the CourtProvosty, J.
The present proceeding is a rule taken by the State Tax Collector against the defendant company for the recovery of license taxes claimed to be due the state by the defendant company for the years 1907, 1908, 1909, and 1910, because, it is alleged, “said firm is and has been engaged in the business of disposing of alcoholic liquors in less quantities than five gallons continuously during said years at No. 1001 S. Front street, in this city, without having paid any state license for so doing”; its gross receipts in said business from sales in less quantities than five gallons amounting to…
2Cases cited4 opinions
- Brown v. HoustonSupreme Court of the United States · 1885
- Delamater v. South DakotaSupreme Court of the United States · 1907
- State v. Pabst Brewing Co.Supreme Court of Louisiana · 1911
- Merchant's Transfer Co. v. Board of ReviewSupreme Court of Iowa · 1905
3Cited by3 opinions
- State ex rel. Boston Club v. FitzpatrickSupreme Court of Louisiana · 1913
- State v. Anheuser-Busch Brewing Co.Supreme Court of Louisiana · 1914
- State v. Menard Bros.Louisiana Court of Appeal · 1915