State v. Merchants' Trading Co.

Citations

• 114 La. 529
• 38 So. 443
• 1905 La. LEXIS 500

Syllabus

<p>LICENSE TAX — CONSTITUTIONAL LAW— GRADUATION-JURISDICTION OP COURTS.</p> <p>1. The defense made by defendant (a trading stamp company) to the payment of a license tax upon its business, that the statute imposing the license was unconstitutional because licenses upon that business were not graduated as required by article 229 of the Constitution of 1898, is not well grounded. They were in fact graduated.</p> <p>2. The demand made upon the judiciary to-revise as to amount certain licenses imposed by the General Assembly, on the ground that they are prohibitive of the carrying on of the business which they purport to authorize to be pursued in payment of this license, is one which it cannot entertain. The subject-matter being-vested by the Constitution in the legislative department, its action, in the absence of constitutional restrictions, cannot be controlled by the-courts.</p> <p>(Syllabus by the Court.)</p>