Henderson v. Ortte

Citations

• 114 La. 523
• 38 So. 440
• 1905 La. LEXIS 498

Syllabus

<p>PEDDLER’S TAX — INTERSTATE COMMERCE —UN - BROKEN PACKAGES.</p> <p>1. The vender of unbroken packages made up in one package by the manufacturer in another state, received by the consignee of the manufacturer in package, and delivered to the customer here in package, without its ever having-become a part of the mass of the property in this state, is not liable for a peddler’s license.</p> <p>2. The sugar of this state shipped in packages is not subject to license tax at destination out of the state, nor the wines of California, the hops of Washington, the tobacco of Maryland and of Virginia. The same rule applies to other natural or manufactured articles.</p> <p>The exemption applies as well to the retail as to the wholesale trade.</p> <p>The foregoing ground decides the case, and, in consequence, the other grounds urged by defendant are not decided.</p> <p>¿Syllabus by the Court.)</p>