Legal Opinion

State v. Stiles

Supreme Court of Louisiana

Decided June 12, 1915No. 20524PublishedCited by 4 opinions

Appeal from First Judicial District Court, Parish of Caddo; T. F. Bell, Judge. Action by the State against W. P. Stiles. From a judgment of dismissal, the State appeals.

1Opinion of the CourtO’Niell, J.

The state sued the defendant for a license tax of $1,000, under the provisions of Act No. 209 of 1912, entitled:

“An act to carry into effect article 229 of the Constitution of 1898, as amended at the election of November, 1910, by levying an annual license tax upon all persons, firms, corporations or associations of persons engaged in the business of severing natural products, including all forms of timber, turpentine and minerals, including oil, gas, sulphur and salt, from the soil, and prescribing the mode and method in which persons subject to said license tax shall make a report of their…

2Cited by4 opinions

  1. Frost-Johnson Lumber Co. v. Salling's HeirsSupreme Court of Louisiana · 1922
  2. Standard Oil Co. v. Police Jury of Red River ParishSupreme Court of Louisiana · 1916
  3. Union Sulphur Co. v. ReedDistrict Court, E.D. Louisiana · 1918
  4. Gulf Refining Co. v. StoneMississippi Supreme Court · 1945

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