State v. Soard's Directory Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. Action by the State of Louisiana against the Soard’s Directory Company, Limited. Judgment for defendant, and plaintiff appeals.
1Opinion of the CourtO’Niell, J.
The tax collector- appeals from a judgment rejecting his demand for delinquent license taxes for three years. Defendant had paid a license tax of $5 a year for each of the three years for selling city directories and advertising space therein. The business was then classed as that of a retail dealer, whose gross annual sales were less than $5,000, according to the Twenty-Fourth class of such dealers, under section 6 of Act 171 of 1898. The tax collector sued for an additional license tax of $145 for each of the three years, alleging that defendant’s gross sales had amounted to more than…
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