F. May & Co. v. City of New Orleans

Citations

• 51 La. Ann. 1064
• 25 So. 959
• 1899 La. LEXIS 521

Syllabus

<p>Syllabus.</p> <p>Goóds Imported and remaining in the original boxes, or cases, or wrappings, In which shipped, are held to be, until sold by the importer, not subject to assessment and taxation for State and municipal purposes, being exempt under Art. t, Sec. 10, par. 2 of ’federal Constitution. a.</p> <p>But goods taken from the original cases, or boxes, or wrappings, in which shipped and received by the importer, even though still remaining in the manufacturers’ packages, become incorporated into the general mass of property of the State and subject to its tax laws.</p>