State ex rel. Browne v. A. W. Wilbert's Sons Lumber & Shingle Co.

Citations

• 51 La. Ann. 1223
• 26 So. 106
• 1899 La. LEXIS 550

Syllabus

<p>Syllabus.</p> <p>The provisions of Article 229 of the Constitution of 1898, are almost identical with those of Article 206 of the Constitution of 3879; and the clause thereof which provides that all persons, associations of persons and corpor- ' at.ions pursuing any trade, profession, business or calling, may be rendered liable to a license tax, except clerks, laborers, etc., and those engaged in mechanical pursuits, and manufacturers other than those of distilled alcoholic or malt liquors, etc., includes all manufacturers of every kind and character, and those engaged in mechanical pursuits, other than those enumerated in the exception.</p> <p>The proprietor of an establishment employed in the conversion of saw-logs into lumber of different kinds and qualities in its rough state, is engaged in changing by machinery raw materials into new and useful forms, and is, therefore, a manufacturer not within the exception.</p> <p>A corporation which, by the application of labor and mechanical skill, makes salable articles out of the raw material, and by this means converts them into new and different articles having a distinctive name, character or use from that of the. raw material, is a manufacturer in the sense of the constitution.</p> <p>Section 11 of Act 171 of the license law of 189S, which provides that, saw-mills shall pay a license, based on their gross annual receipts, is unconstitutional ltro tanto, and the license sought to be collected is illegal, and can not be enforced.</p>