City of New Orleans v. Bayley

The opinion of the Court was delivered by

Manning, J.

The defendant appeals from a judgment condemning him to pay a license for the year 1882 upon his occupation of “ mechanic who employs assistance,” imposed by the City under authorization of an Act of 1880. Acts, p. 143.

The Constitution permits the General Assembly to levy a license tax, and prescribes that all persons * * pursuing any trade * * may be rendered liable to such tax except * * those engaged in mechanical pursuits, and other specified occupations.

The defendant is a plasterer, works at his trade with his own hands, and when…