State v. Jos. Mustaiche & Co.

Citations

• 11 Teiss. 145
• 1914 La. App. LEXIS 29

Syllabus

<p>Syllabus.</p> <p>1. Act 148 of 1906 is constitutional and, is not violative of Articles 31 and 33 of the Constitution.</p> <p>2. A wholesale dealer- is one who sells by the original or unbroken package or barrel only, and to dealers for resale.</p> <p>3. A claim, for licenses becomes prescribed on the lapse of three years from the time that the licenses become due and delinquent.</p> <p>Syllabus.</p> <p>1. The State is not estopped from claiming licenses or additional licenses by failing to demand them promptly. She may sue for them until prescription shall have run against them. . - ■</p> <p>2. Act 148 of 1906 relative to licenses is not unconstitutional.'</p> <p>3. A wholesale-merchant is ene who sells by the bale, box or barrel, or by the crate, sack or original package, and he owes a license as such. The fact that he sells also by the piece, pound, or gallon, or yard, or broken package, does not take away from him the character of wholesale merchant but only superadds that of retail merchant.</p> <p>4. All licenses are prescribed by three years, not including the' license of the year in which the suit is filed.</p> <p>When a class of merchants have continuously paid the license which they believed they owed within the time prescribed by law, and they are afterwards called upon by the Tax Collector to pay another license for which they are condemned by Court they will be made to pay interest on the new demand only from the date of judicial demand.</p>