State ex rel. Equitable Life Assur. Soc. of United States v. Court of Appeal

Citations

• 112 La. 399
• 36 So. 472
• 1904 La. LEXIS 405

Syllabus

<p>COURT 03? APPEAL — JURISDICTION — DISMISSAL OP APPEAL — LIABILITY TO LICENSE PEE.</p> <p>1. Where a defendant resists a demand made upon him for a license upon questions of fact, and a judgment is rendered against him, he has the right to appeal to the Court of Appeal, if the amount involved is such as to make that court the proper appellate court on questions of fact. The Court of Appeal should not dismiss the appeal for want of jurisdiction ratione materia, simply because the case involved the question of the liability of the defendant to pay the license or tax. The legality of the tax was not at issue. The issue as to the liability of the defendant was dependent upon a decision of the question as to whether certain parties named were or were not, as a matter of fact, agents of the defendant.</p> <p>(Syllabus by the Court.)</p>