State v. New Orleans Chess, Checkers & Whist Club

Citations

• 116 La. 46
• 40 So. 526
• 1906 La. LEXIS 464

Syllabus

<p>1. Licenses—Back Taxes—Collection.</p> <p>The general license law of this state (Act No. 171, p. 387, of 1898) does not authorize the collection of additional license taxes for back years.</p> <p>2. Same—Traversing Statement op Applicant.</p> <p>Under section 19, p. 417, of Act No. 171 of 1898, the tax collector, if dissatisfied with the sworn statement of the applicant for a license, is directed to traverse the same by summary rule; but he must do so without delay, and before the license taxes become delinquent.</p> <p>3. Same.</p> <p>Where a social club has for five successive years paid license taxes based on sworn returns which were accepted as correct by the taxing officers, no action will lie in behalf of the state to recover additional license taxes for the same years. „</p> <p>4. Same—Liability oe Social Club.</p> <p>A social club is not subject to license taxation except in so far as it engages in the sale of intoxicating liquors to its members. State v. Boston Club. 12 South. 895, 45 La. Ann.</p> <p>586, 20 L. R. A. 185.</p> <p>5. Intoxicating Liquors — License Tax — Amount.</p> <p>In ascertaining the amount of license taxes due by a social club engaged in the sale of intoxicating liquors to its members, the sales of other articles, at or from the bar, should not be added to gross sales of liquors.</p> <p>(Syllabus by the Court.)</p>