State v. Hammond Packing Co.

Citations

• 110 La. 180
• 34 So. 368
• 1903 La. LEXIS 605

Syllabus

<p>LICENSE FEE — STATUTE — REPEAL — NONRESIDENTS — CORPORATIONS—EQUAL PROTECTION OF THE LAWS — COMITY—REGULATION OF’ COMMERCE.</p> <p>1. Acts 1898, p. 387, No. 171, approved July 14, 1898, did not repeal by implication Act No. 127 (p. 192) of the same month and year.</p> <p>2. These statutes are not inconsistent with or repugnant to each other.</p> <p>3. Citizens of other states exercising corporate privileges granted by this state (in which they reside) may be taxed in the state other than that of the domicile in which they carry on branches of their business^</p> <p>4. Article 242 of the Constitution and Acts 1898, p. 192, No. 127, do not deny to corporations doing business here, but domiciled out of the state, the equal protection of the laws.</p> <p>5. A corporation cannot carry on business in another state than that of its domicile, except through the comity existing among the states. This comity may be modified or withdrawn under statute enacted in pursuance of an article-of organic law (Bank of Augusta v. Earle, 13-Pet. 58S, 10 L. Ed. 274), provided the modification or withdrawal does not come in conflict with the paramount laws of the Union.</p> <p>6. The clause of the federal Constitution declaring that the citizens of each state shall be entitled “to all privileges and immunities of citizens in the several states,” does not have the effect of invalidating the license tax claimed, by the state.</p> <p>7. While it may be true, as a matter of principle, that the taxation should be laid for the purpose of revenue, by an equal and uniform mode, yet, as to licenses imposed for regulation, prohibition, or revenue, levied as they are under the police power, the principle of equality and uniformity has been found, as to its enforcement, impracticable by the lawmaking-power.</p> <p>8. The imposition of a license is particularly a legislative function, not to be interfered with except in cases of .clear illegality.</p> <p>9. In this instance no provision of the Const