Beary v. Narrau

Citations

• 113 La. 1034
• 37 So. 961
• 1905 La. LEXIS 804

Syllabus

<p>STATUTES — TITLE OE AOT — CONSTITUTIONAL LAW — PEDDLEBS AND HAWKEES.</p> <p>1. Act No. 49 of 1904, amending section 12 of Act No. 103, p. 164, of 1900, is broader than its title, and therefore unconstitutional, in so far as it purports to levy a license tax on “all transient merchants and itinerant vendors selling to consumers by sample or by taking orders, whether for immediate or future delivery.”</p> <p>2. Such a license tax operates on commerce between different sections of the state, and discriminates against home merchants in favor of dealers residing in other states, and the title of the act did not give notice of the legislative intention to make such a radical change in the matter of license taxation.</p> <p>3. The license taxation of commercial salesmen or travelers selling by sample, or by taking orders for future delivery, is not germane to the license taxation of “peddlers or hawkers,” selling and delivering goods carried by them on foot or on horseback, or in vehicles or on water craft.</p> <p>(Syllabus by the Court.)</p>