State v. Albert Mackie Co.
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Fred D. King, Judge. Suit by the State of Louisiana against the Albert Mackie Company, Limited. Judgment for defendant, and the State appeals.
1Opinion of the CourtO’Niell, J.
This suit was brought to collect a license tax levied by the state upon a wholesale mercantile business. The only question at issue is whether the tax demanded is in part imposed upon interstate commerce and foreign trade, contrary to the provisions of the federal Constitution, reserving to the Congress of the United States exclusive authority to regulate commerce with foreign nations and among the several states.
The tax collector demanded payment of $2,000; that is, the license tax required for a business in which the annual gross sales amounted to $5,500,000 or more and were less than…
2Cases cited23 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Brown v. HoustonSupreme Court of the United States · 1885
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Vermilion Parish Sch. Bd. v. Weaver Exploration Co.Louisiana Court of Appeal · 1985
- Fontenot v. John I. Hay Co.Supreme Court of Louisiana · 1955
- Krauss Bros. Lumber Co. v. Board of AssessorsSupreme Court of Louisiana · 1921
- State v. Read & NottSupreme Court of Louisiana · 1934
3 more not listed; retrieve them via the Exa API.