State v. Dennie

Citations

• 51 La. Ann. 608
• 25 So. 394
• 1899 La. LEXIS 440

Syllabus

<p>_Syllabus.</p> <p>The owner of a liquor saloon on board a steamer, running on navigable streams, between the city of New Orleans and Madisonville, Old Landing and other points, cannot be compelled by the local authorities, other than those of the home port, to pay p license tax for selling spirituous liquors.</p> <p>The license payer, for the business of retailing liquors, owes one license to the State and license taxes to the local authorities of the home port of the steamer, and not a license at every other landing in the course of the voyage.</p>