AMERICAN CREOSOTE WORKS v. COLLECTOR OF REVENUE

No. 21009.

101 So.2d 245 (1958)

AMERICAN CREOSOTE WORKS, Inc. v. COLLECTOR OF REVENUE OF The State of LOUISIANA.

Court of Appeal of Louisiana, Orleans.

Rehearing Denied March 31, 1958.

Writ of Certiorari Denied April 21, 1958.


Attorney(s) appearing for the Case

Montgomery, Barnett, Brown & Read and Peter H. Beer, New Orleans, for plaintiff and appellant.

Levi A. Himes, Robert L. Roland and Chapman L. Sanford, Baton Rouge, for defendant and appellee.


McBRIDE, Judge.

The question before the court is whether the American Creosote Works, Inc., owes occupational license taxes to the State of Louisiana for the years 1952 and 1953 in the sum of $900, together with interest and penalties thereon. The Collector of Revenue determined that said corporation was engaged in the business of retail dealer selling in large quantities to certain consumers within the meaning of LSA-R.S. 47:353.1 and levied against it a license...

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