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SMITH v. STATE

No. 20971.

100 So.2d 524 (1958)

Carl T. SMITH, Jr. v. STATE of Louisiana, Through COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, Orleans.

Rehearing Denied March 3, 1958.

Writ of Certiorari Denied April 21, 1958.

Attorney(s) appearing for the Case

Adrian G. Duplantier, New Orleans, for plaintiff-appellant.

Levi A. Himes, Robert L. Roland, Chapman L. Sanford, Roy M. Lilly, Jr., and Philip N. Pequet, Baton Rouge, for defendant-appellee.

JANVIER, Judge.

The question presented is easily stated though not so easily answered. It is simply whether the plaintiff, Carl T. Smith, Jr., is a manufacturer, or is merely engaged in the business of buying dry beans in large quantities and, after cleaning and packaging them, selling them at wholesale. If he is merely a wholesaler, then he is liable for an occupational license tax in accordance with the provisions of LSA-R.S. 47:351. If he is a manufacturer, then...

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