State v. C. C. Hartwell Co.
Citations
- 117 La. 144
- 41 So. 444
- 1906 La. LEXIS 660
Syllabus
<p>1. Licenses — Persons Liable — “Contractor Who Employs Assistants.”</p> <p>Quoad work executed by a corporation for other persons through “contracts” made with those persons by the corporation, the latter is liable for a license tax, as a “contractor who employs assistants,” though the work done be mechanical in character.</p> <p>2. Same — Liabilities—Attorney’s Fees and Interest.</p> <p>The decision of the Supreme Court in State v. Comptoir National, 51 La. Ann. 1272, 26 South. 91, as to the effect of the changing by the officers of the taxing department of the original construction of a license law, upon parties who had on or before such change inquired of such officers whether under the law they owed a license, and been informed that they did not, does not extend in favor of parties who had made no such inquiries and received no such answer, but who by reason of such original construction had simply not been called upon for a license.</p> <p>The utmost extent of that condition of things would be to relieve such parties from the payment of interest and attorney’s fees from and after a judicial demand for a license.</p> <p>(Syllabus by the Court.)</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- observing that, even if Defendants had not waived their deficient notice argument, the court would have rejected it on the merits
- observing that the defendant “fail[ed] to address Plaintiff’s arguments against the applicability of these [affirmative] defenses — suggesting that these defenses have been abandoned”
- deeming affirmative defenses attacked by plaintiff and unaddressed by defendants abandoned
Source: CourtListener parenthetical corpus (CC0).
Judges: Nicholls
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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